{ "article": { "LEGIARTI000027249325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027249325", "URL": "article/LEGI/ARTI/00/00/27/24/93/LEGIARTI000027249325.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000027270093", "#text": "Code des juridictions financières - Section 4 : Apurement administratif et voies de... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270238", "@num": "D242-27", "#text": "Code des juridictions financières - art. D242-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270129", "@num": "D242-28", "#text": "Code des juridictions financières - art. D242-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270134", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270242", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270147", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618118", "@num": "D244-1", "#text": "Code des juridictions financières - art. D244-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618199", "@num": "D244-2", "#text": "Code des juridictions financières - art. D244-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618138", "@num": "D244-3", "#text": "Code des juridictions financières - art. D244-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618135", "@num": "D244-4", "#text": "Code des juridictions financières - art. D244-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043290", "@num": "D244-5", "#text": "Code des juridictions financières - art. D244-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027249265", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives aux chambres régionales 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": "LEGIARTI000027249325", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027248316", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Sct. Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes, Art. D244-1, Art. D242-27, Art. D244-2, Art. D242-28, Art. D244-3, Art. D242-29, Art. D244-4, Art. D242-30, Art. D244-5, Art. D242-31\n
\n

\n
" } }, "LEGIARTI000020043290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D244-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043290", "URL": "article/LEGI/ARTI/00/00/20/04/32/LEGIARTI000020043290.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019998062", "@num": "26", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027270147", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164192", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274521", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Contrôle budgétaire", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034610117", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358521", "@fin": "2008-12-27", "@num": "D244-5", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020043290", "@fin": "2013-04-01", "@num": "D244-5", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le dossier du recours est adressé par le ministère public à la chambre régionale des comptes qui statue, après une audience publique, sur la recevabilité du recours et, s'il y a lieu, sur le fond du litige.

" } }, "LEGIARTI000026618118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D244-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2012-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000026618118", "URL": "article/LEGI/ARTI/00/00/26/61/81/LEGIARTI000026618118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026602192", "@num": "13", "#text": "Décret n°2012-1247\n du 7 novembre 2012 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000026597385", "@nortexte": "EFIX1207333D", "@numtexte": "2012-1247", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027270238", "@num": "D242-27", "#text": "Code des juridictions financières - art. D242-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358522", "@num": "D246-1", "#text": "Code des juridictions financières - art. D246-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618186", "@num": "D254-5", "#text": "Code des juridictions financières - art. D254-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274857", "@num": "D272-96", "#text": "Code des juridictions financières - art. D272-96 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164192", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274521", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Contrôle budgétaire", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034610117", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358513", "@fin": "2008-12-27", "@num": "D244-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043280", "@fin": "2012-11-11", "@num": "D244-1", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618118", "@fin": "2013-04-01", "@num": "D244-1", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques et les receveurs particuliers des finances notifient aux comptables par lettre recommandée avec avis de réception les arrêtés qu'ils prennent sur les comptes des communes, des groupements de communes et de leurs établissements publics dont ils assurent l'apurement administratif. Ils les adressent simultanément au ministère public près la chambre régionale des comptes.

\n
\n
\n

Les receveurs particuliers des finances établissent, pour les notifications qu'ils effectuent, un procès-verbal dans les conditions prévues à l'article D. 246-1 et l'adressent au directeur départemental ou, le cas échéant, régional des finances publiques . Les récépissés et avis de réception sont conservés à la trésorerie générale.

\n
" } }, "LEGIARTI000026618135": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D244-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2012-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000026618135", "URL": "article/LEGI/ARTI/00/00/26/61/81/LEGIARTI000026618135.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026602192", "@num": "13", "#text": "Décret n°2012-1247\n du 7 novembre 2012 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000026597385", "@nortexte": "EFIX1207333D", "@numtexte": "2012-1247", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027270242", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358515", "@num": "D244-3", "#text": "Code des juridictions financières - art. D244-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164192", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274521", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Contrôle budgétaire", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034610117", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358520", "@fin": "2008-12-27", "@num": "D244-4", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043287", "@fin": "2012-11-11", "@num": "D244-4", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618135", "@fin": "2013-04-01", "@num": "D244-4", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le directeur départemental ou, le cas échéant, régional des finances publiques ou le receveur particulier des finances établit dans le délai d'un mois sur les faits et les motifs invoqués dans le recours un rapport qu'il adresse au greffe près la chambre régionale des comptes. Celui-ci le notifie au requérant et aux autres intéressés.

\n
\n

Dans le délai d'un mois à dater de cette transmission, les intéressés peuvent prendre connaissance au greffe de la chambre régionale des comptes de l'ensemble des pièces jointes au recours et produire des mémoires en défense. Copie de ces mémoires est transmise par le greffe au requérant et aux autres intéressés qui peuvent, dans le délai d'un mois à dater de cette transmission, produire un mémoire en réplique qui est lui-même transmis aux intéressés.

\n
\n

Si, au cours de l'instance, de nouvelles pièces sont versées au dossier, le requérant et les autres intéressés en sont avisés par le greffe près la chambre régionale des comptes. Ils disposent d'un délai de quinze jours pour en prendre connaissance au greffe de la chambre régionale des comptes.

\n
\n

Les notifications et transmissions prévues à l'article D. 244-3 et au présent article sont faites par lettre recommandée avec avis de réception.

\n
" } }, "LEGIARTI000026618138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D244-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2012-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000026618138", "URL": "article/LEGI/ARTI/00/00/26/61/81/LEGIARTI000026618138.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026602192", "@num": "13", "#text": "Décret n°2012-1247\n du 7 novembre 2012 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000026597385", "@nortexte": "EFIX1207333D", "@numtexte": "2012-1247", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000006358827", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270134", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618135", "@num": "D244-4", "#text": "Code des juridictions financières - art. D244-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357346", "@num": "L231-9", "#text": "Code des juridictions financières - art. L231-9", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164192", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274521", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Contrôle budgétaire", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034610117", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358515", "@fin": "2008-12-27", "@num": "D244-3", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043283", "@fin": "2012-11-11", "@num": "D244-3", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618138", "@fin": "2013-04-01", "@num": "D244-3", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le recours en réformation contre un arrêté de décharge définitif pris par un directeur départemental ou, le cas échéant, régional des finances publiques ou un receveur particulier des finances doit être déposé ou adressé par le requérant au greffe de la chambre régionale des comptes.

\n
\n

Le dépôt du recours interrompt, à compter de la date de son enregistrement, le délai de six mois prévu à l'article L. 231-9.

\n
\n

Le recours doit, à peine de nullité, exposer les faits et les moyens ainsi que les conclusions du requérant. Il doit être appuyé de tous les documents nécessaires pour établir le bien-fondé de la demande et, sauf en ce qui concerne les contribuables autorisés, d'une ampliation de l'arrêté attaqué.

\n
\n

Le greffe près la chambre régionale des comptes communique le recours au directeur départemental ou, le cas échéant, régional des finances publiques ou au receveur particulier des finances et aux autres intéressés visés à l'article D. 231-30. Cette formalité est réputée accomplie à l'égard des ministres intéressés par envoi au représentant de l'Etat dans le département où a été prise la décision attaquée.

\n
\n

Lorsque la décision attaquée a été prise par un receveur particulier des finances, le greffe avise en outre le directeur départemental ou, le cas échéant, régional des finances publiques du dépôt du recours.

\n
" } }, "LEGIARTI000026618199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D244-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2012-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000026618199", "URL": "article/LEGI/ARTI/00/00/26/61/81/LEGIARTI000026618199.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret n°2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000026602192", "@num": "13", "#text": "Décret n°2012-1247\n du 7 novembre 2012 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000026597385", "@nortexte": "EFIX1207333D", "@numtexte": "2012-1247", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027270129", "@num": "D242-28", "#text": "Code des juridictions financières - art. D242-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164192", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274521", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Contrôle budgétaire", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034610117", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Contrôle des actes budgétaires", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006358514", "@fin": "2012-11-11", "@num": "D244-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618199", "@fin": "2013-04-01", "@num": "D244-2", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques et les receveurs particuliers des finances adressent les arrêtés pris sur les comptes des communes, des groupements de communes et de leurs établissements publics à leurs représentants.
\n
Ces communications sont effectuées par lettre recommandée avec avis de réception.
" } }, "LEGIARTI000027270129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270129", "URL": "article/LEGI/ARTI/00/00/27/27/01/LEGIARTI000027270129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034535379", "@num": "D231-13", "#text": "Code des juridictions financières - art. D231-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618199", "@num": "D244-2", "#text": "Code des juridictions financières - art. D244-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000027270129", "@fin": "2014-05-22", "@num": "D242-28", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965278", "@fin": "2017-05-01", "@num": "D242-28", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques et les receveurs particuliers des finances adressent les arrêtés pris sur les comptes des communes, des groupements de communes et de leurs établissements publics à leurs représentants.
\n
Ces communications sont effectuées par lettre recommandée avec avis de réception.
" } }, "LEGIARTI000027270134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270134", "URL": "article/LEGI/ARTI/00/00/27/27/01/LEGIARTI000027270134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000030225207", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609890", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618138", "@num": "D244-3", "#text": "Code des juridictions financières - art. D244-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000027270134", "@fin": "2014-05-22", "@num": "D242-29", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965282", "@fin": "2017-05-01", "@num": "D242-29", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Le dépôt du recours interrompt, à compter de la date de son enregistrement, le délai de six mois prévu à l'article L. 231-9.

\n
\n

\n
" } }, "LEGIARTI000027270147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-31", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270147", "URL": "article/LEGI/ARTI/00/00/27/27/01/LEGIARTI000027270147.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521402", "@num": "126", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 126", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000028965282", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609905", "@num": "D242-33", "#text": "Code des juridictions financières - art. D242-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043290", "@num": "D244-5", "#text": "Code des juridictions financières - art. D244-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000027270147", "@fin": "2017-05-01", "@num": "D242-31", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034609890", "@fin": "2023-01-01", "@num": "D242-31", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000027270238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270238", "URL": "article/LEGI/ARTI/00/00/27/27/02/LEGIARTI000027270238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034535363", "@num": "D231-12", "#text": "Code des juridictions financières - art. D231-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618118", "@num": "D244-1", "#text": "Code des juridictions financières - art. D244-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965300", "@num": "D254-5", "#text": "Code des juridictions financières - art. D254-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000027270238", "@fin": "2014-05-22", "@num": "D242-27", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965280", "@fin": "2017-05-01", "@num": "D242-27", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques et les receveurs particuliers des finances notifient aux comptables par courrier simple avec avis de réception les arrêtés qu'ils prennent sur les comptes des communes, des groupements de communes et de leurs établissements publics dont ils assurent l'apurement administratif. Ils les adressent simultanément au ministère public près la chambre régionale des comptes.

\n
\n

Les receveurs particuliers des finances établissent, pour les notifications qu'ils effectuent, un procès-verbal dans les conditions prévues à l'article D. 242-32 et l'adressent au directeur départemental ou, le cas échéant, régional des finances publiques . Les récépissés et avis de réception sont conservés à la trésorerie générale.

" } }, "LEGIARTI000027270242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-22", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270242", "URL": "article/LEGI/ARTI/00/00/27/27/02/LEGIARTI000027270242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000028965275", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270134", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609890", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609898", "@num": "D242-32", "#text": "Code des juridictions financières - art. D242-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618135", "@num": "D244-4", "#text": "Code des juridictions financières - art. D244-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000027270242", "@fin": "2014-05-22", "@num": "D242-30", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028965284", "@fin": "2015-02-13", "@num": "D242-30", "@etat": "MODIFIE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225207", "@fin": "2017-05-01", "@num": "D242-30", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034609881", "@fin": "2023-01-01", "@num": "D242-30", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les notifications et transmissions prévues à l'article D. 242-29 et au présent article sont faites par lettre recommandée avec avis de réception.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000027270238", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "CREE" }, { "article_id": "LEGIARTI000026618135", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027270129", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "CREE" }, { "article_id": "LEGIARTI000026618138", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000026618118", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027270242", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "CREE" }, { "article_id": "LEGIARTI000027270134", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "CREE" }, { "article_id": "LEGIARTI000020043290", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000026618199", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027270147", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249325", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027249325", "liens_entrants": true }

Article 60 ENTIEREMENT_MODIF (Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières)