{ "article": { "LEGIARTI000027259911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-14", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027259911", "URL": "article/LEGI/ARTI/00/00/27/25/99/LEGIARTI000027259911.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249378", "@num": "30", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521462", "@num": "52", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000020042700", "@num": "R141-22", "#text": "Code des juridictions financières - art. R141-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259877", "@num": "R142-11", "#text": "Code des juridictions financières - art. R142-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889087", "@num": "R142-17", "#text": "Code des juridictions financières - art. R142-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022851782", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259898", "@fin": "2017-05-01", "#text": "Section 2 : Dispositions relatives au jugement des comptes des comptables de fait", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608667", "@fin": "2023-01-01", "#text": "Section 2 : Dispositions relatives au jugement des gestions de fait", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000046788016", "@fin": "2999-01-01", "#text": "Section 2 : Instruction", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027259911", "@fin": "2017-05-01", "@num": "R142-14", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608612", "@fin": "2023-01-01", "@num": "R142-14", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La procédure applicable au jugement des comptes des comptables de fait et à leur condamnation à l'amende est celle prévue aux articles R. 142-4 à R. 142-13.\n

II.-Pour l'application aux comptables de fait du II de l'article R. 142-5, la copie s'effectue à leurs frais, selon des modalités et un barème fixés par arrêté du premier président.

\n
" } }, "LEGIARTI000020042700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R141-22", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020042700", "URL": "article/LEGI/ARTI/00/00/20/04/27/LEGIARTI000020042700.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019998209", "@num": "28", "#text": "Décret n°2008-1397\n du 19 décembre 2008 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000019990130", "@nortexte": "PRMX0826989D", "@numtexte": "2008-1397", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000027249378", "@num": "30", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000006358345", "@num": "R141-12", "#text": "Code des juridictions financières - art. R141-12", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358347", "@num": "R141-13", "#text": "Code des juridictions financières - art. R141-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020042694", "@fin": "2013-04-01", "#text": "Sous-section 2 : Dispositions relatives au jugement des comptes des comptables de fait", "@debut": "2008-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164208", "@fin": "2008-12-27", "#text": "Section 2 : Règles propres à l'audience publique.", "@debut": "2002-09-28" }, { "@id": "LEGISCTA000020042698", "@fin": "2013-04-01", "#text": "Section 2 : Dispositions relatives aux activités juridictionnelles", "@debut": "2008-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148700", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Règles générales de procédure", "@debut": "2000-04-16" } ] }, "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": "LEGIARTI000020042700", "@fin": "2013-04-01", "@num": "R141-22", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La procédure applicable au jugement des comptes des comptables de fait et à leur condamnation à l'amende est celle prévue aux articles R. 141-12 à R. 141-21.

II.-Pour l'application aux comptables de fait du II de l'article R. 141-13, la copie s'effectue à leurs frais, selon des modalités et un barème fixés par arrêté du premier président.

\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." } }, "LEGIARTI000027249378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027249378", "URL": "article/LEGI/ARTI/00/00/27/24/93/LEGIARTI000027249378.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000027259898", "#text": "Code des juridictions financières - Section 2 : Dispositions relatives au jugement ... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020042698", "#text": "Code des juridictions financières - Section 2 : Dispositions relatives aux activité... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020042694", "#text": "Code des juridictions financières - Sous-section 2 : Dispositions relatives au juge... (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042700", "@num": "R141-22", "#text": "Code des juridictions financières - art. R141-22 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (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": "LEGIARTI000027249378", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027248466", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 2 : Dispositions relatives au jugement des comptes des comptables de fait, Sct. Section 2 : Dispositions relatives au jugement des comptes des comptables de fait, Art. R141-22, Art. R142-14, Sct. Section 2 : Dispositions relatives aux activités juridictionnelles\n
\n

\n
\n
\n
\n
" } }, "LEGIARTI000027267951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027267951", "URL": "article/LEGI/ARTI/00/00/27/26/79/LEGIARTI000027267951.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249376", "@num": "29", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521460", "@num": "51", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@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. 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R231-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@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": "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": "

Lorsqu'une instance a été ouverte dans les conditions prévues au III de l'article L. 142-1, le réquisitoire du ministère public et le nom du ou des magistrats chargés de l'instruction sont notifiés à chacun des comptables et autres personnes mis en cause, ainsi qu'à l'ordonnateur en fonctions.

Les comptables et autres personnes mis en cause, ainsi que l'ordonnateur en fonctions, ont accès au dossier constitué des pièces sur lesquelles le réquisitoire est fondé.

\n
" } }, "LEGIARTI000034521462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521462", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521462.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034608667", "#text": "Code des juridictions financières - Section 2 : Dispositions relatives au jugement ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262359", "@num": "R131-13", "#text": "Code des juridictions financières - art. R131-13 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889087", "@num": "R142-17", "#text": "Code des juridictions financières - art. R142-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889476", "@num": "R142-18", "#text": "Code des juridictions financières - art. R142-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521094", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le titre IV", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521101", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives au livre Ier du code des juridictions financières", "@debut": "2017-05-01" } ] }, "@cid": "JORFTEXT000034514992", "@nor": "PRMX1702105D", "@num": "2017-671", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034514992", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2017-05-01", "@id_txt": "LEGITEXT000034521081", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" } ], "@ministere": "Premier ministre", "@date_publi": "2017-04-30", "@date_signature": "2017-04-28", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521462", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516353", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des juridictions financières
\nSct. Section 2 : Dispositions relatives au jugement des gestions de fait \n
\n

A modifié les dispositions suivantes :

-Code des juridictions financières
\nArt. R142-14, Art. R142-17, Art. R131-13, Art. R142-18\n
\n

" } }, "LEGIARTI000034608571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-31", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608571", "URL": "article/LEGI/ARTI/00/00/34/60/85/LEGIARTI000034608571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521458", "@num": "50", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000027262342", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. 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D142-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240104", "@num": "L142-1-1", "#text": "Code des juridictions financières - art. L142-1-1 (V)", "@sens": "source", "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034536327", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions applicables à la phase non contentieuse", "@debut": "2017-05-01" } ] }, "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": "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 le ministère public ne retient aucune charge à l'égard du comptable, il transmet ses conclusions au président de la formation de jugement compétente ou au magistrat délégué à cet effet.

A défaut d'avoir demandé, dans un délai d'un mois à compter de la réception des conclusions, un rapport complémentaire, tel que prévu par l'article L. 142-1-1, le président de la formation de jugement, ou le magistrat délégué à cet effet, décharge, par ordonnance, le comptable de sa gestion. Si aucune charge ne subsiste à son encontre au titre de ses gestions successives et s'il est sorti de fonctions, il est, en outre, déclaré quitte par ordonnance.

L'ordonnance de décharge et, s'il y a lieu, de quitus est notifiée aux comptables concernés et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables principaux de la direction générale des finances publiques et des contrôleurs budgétaires et comptables ministériels, l'ordonnance est notifiée aux comptables concernés, au ministre chargé du budget et, pour les comptes des contrôleurs budgétaires et comptables ministériels, aux ministres intéressés.

" } }, "LEGIARTI000034889087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034889087", "URL": "article/LEGI/ARTI/00/00/34/88/90/LEGIARTI000034889087.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521462", "@num": "52", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781979", "@num": "4", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259898", "@fin": "2017-05-01", "#text": "Section 2 : Dispositions relatives au jugement des comptes des comptables de fait", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608667", "@fin": "2023-01-01", "#text": "Section 2 : Dispositions relatives au jugement des gestions de fait", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000046788016", "@fin": "2999-01-01", "#text": "Section 2 : Instruction", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034889087", "@fin": "2023-01-01", "@num": "R142-17", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La procédure applicable au jugement des comptes des comptables de fait est celle applicable aux comptables patents pour la phase contentieuse.

Les dispositions relatives aux droits et obligations des parties définies par ces articles sont applicables aux personnes mises en cause dans le cadre d'une comptabilité de fait.

" } }, "LEGIARTI000041527482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-01-31" } }, "META_COMMUN": { "ID": "LEGIARTI000041527482", "URL": "article/LEGI/ARTI/00/00/41/52/74/LEGIARTI000041527482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041499525", "@num": "13", "#text": "Décret n°2020-57 du 29 janvier 2020 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000041496823", "@nortexte": "PRMX1933847D", "@numtexte": "2020-57", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-29" }, { "@id": "LEGIARTI000046781979", "@num": "4", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027262342", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. 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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. 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\n

L'ordonnance de décharge et, s'il y a lieu, de quitus est notifiée aux comptables concernés et à l'ordonnateur en fonctions.

L'ordonnance est revêtue de la formule exécutoire.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000041527482", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022860230", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034608571", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027267951", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034521462", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027249378", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CREE" }, { "article_id": "LEGIARTI000020042700", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000034889087", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000027259911", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027259911", "liens_entrants": true }

Article R142-14 AUTONOME TRANSFERE, en vigueur du 01/04/2013 au 01/05/2017 (Code des juridictions financières)