{ "article": { "LEGIARTI000027262342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D112-20-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027262342", "URL": "article/LEGI/ARTI/00/00/27/26/23/LEGIARTI000027262342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249352", "@num": "10", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@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": "LEGIARTI000030840884", "@num": "R112-18", "#text": "Code des juridictions financières - art. R112-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358349", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260023", "@num": "R142-15", "#text": "Code des juridictions financières - art. R142-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@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" }, { "@id": "LEGIARTI000027259802", "@num": "R142-6", "#text": "Code des juridictions financières - art. R142-6", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259814", "@num": "R142-8", "#text": "Code des juridictions financières - art. R142-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164161", "@fin": "2017-05-01", "#text": "Section 5 : Formations", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034607903", "@fin": "2023-06-23", "#text": "Section 4 : Agents contractuels concourant à l'exercice de certification", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000047715010", "@fin": "2999-01-01", "#text": "Section 4 bis : Agents contractuels concourant à l'exercice de certification", "@debut": "2023-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148687", "@fin": "2999-01-01", "#text": "CHAPITRE II : Organisation", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134866", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@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": "LEGIARTI000020043211", "@fin": "2013-04-01", "@num": "D112-20-1", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027262342", "@fin": "2017-05-01", "@num": "D112-20-1", "@etat": "ABROGE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le greffe procède aux notifications prévues aux articles R. 142-1, R. 142-4, R. 142-6, \nR. 142-8 et R. 142-15.

" } }, "LEGIARTI000006358349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-09-27", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358349", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X142R001XXAA" } }, "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": "JORFTEXT000000724377", "#text": "Décret 92-1011 1992-09-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000724377", "@nortexte": "SPSC9201761D", "@numtexte": "92-1011", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-17" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042691", "@num": "R141-10", "#text": "Code des juridictions financières - art. 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R144-1, v. 0.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1991-08-07 art. 3", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "
Le contrôle par la Cour des comptes du compte d'emploi annuel des ressources collectées auprès du public par un organisme faisant appel à la générosité publique dans les conditions prévues à l'article 3 de la loi du 7 août 1991 visée à l'article L. 111-8 est décidé, après avis du procureur général, par le premier président, sur proposition du président de la chambre ou, le cas échéant, du président de la section compétente. Cette décision précise la période sur laquelle portera le contrôle des comptes d'emploi et désigne le ou les rapporteurs chargés de l'enquête. Elle est notifiée au représentant légal de l'organisme concerné ou, si cet organisme a son siège à l'étranger, au représentant mentionné au troisième alinéa du I de l'article 1er du décret n° 92-1011 du 17 septembre 1992 relatif au contrôle des organismes faisant appel à la générosité publique.
\n
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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. 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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.

" } }, "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." } }, "LEGIARTI000027249352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027249352", "URL": "article/LEGI/ARTI/00/00/27/24/93/LEGIARTI000027249352.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027262342", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. D112-20-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027249260", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions modifiant le titre Ier 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": "LEGIARTI000027249352", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027248403", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D112-20-1\n
\n

\n
" } }, "LEGIARTI000027259862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-6", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027259862", "URL": "article/LEGI/ARTI/00/00/27/25/98/LEGIARTI000027259862.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": "CREE", "@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": "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": "LEGIARTI000020042676", "@num": "R141-14", "#text": "Code des juridictions financières - art. R141-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269506", "@num": "R142-5", "#text": "Code des juridictions financières - art. R142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608645", "@num": "R142-7", "#text": "Code des juridictions financières - art. R142-7 (V)", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027259862", "@fin": "2017-05-01", "@num": "R142-6", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608648", "@fin": "2020-01-31", "@num": "R142-6", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041527488", "@fin": "2023-01-01", "@num": "R142-6", "@etat": "ABROGE", "@debut": "2020-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - L'instruction est close par le dépôt au greffe du rapport du magistrat qui en est chargé. Le président de la formation de jugement, ou le magistrat délégué à cet effet, désigne alors un réviseur parmi les membres de la formation de jugement. Le rapport est versé au dossier ainsi que les conclusions du ministère public.

II. - Les parties auxquelles le réquisitoire a été notifié sont informées de la clôture de l'instruction, du dépôt des conclusions du ministère public, des productions faites par les parties ainsi que de la possibilité de consulter ces pièces.

III. - Si des observations ou des pièces nouvelles sont produites par une partie entre la clôture de l'instruction et la mise en délibéré de l'affaire, elles sont communiquées au magistrat chargé de l'instruction et au ministère public. Les autres parties sont informées de la production de ces observations ou pièces nouvelles ainsi que de la possibilité de les consulter.

\n
" } }, "LEGIARTI000027259868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027259868", "URL": "article/LEGI/ARTI/00/00/27/25/98/LEGIARTI000027259868.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": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@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": "LEGIARTI000020042668", "@num": "R141-16", "#text": "Code des juridictions financières - art. R141-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259865", "@num": "R142-7", "#text": "Code des juridictions financières - art. R142-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608639", "@num": "R142-9", "#text": "Code des juridictions financières - art. R142-9 (V)", "@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": "LEGIARTI000027259868", "@fin": "2015-02-13", "@num": "R142-8", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225130", "@fin": "2017-05-01", "@num": "R142-8", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608642", "@fin": "2023-01-01", "@num": "R142-8", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rôle des audiences publiques est fixé par le président de la formation de jugement en accord avec le ministère public.

Toute partie est avertie par une notification faite par lettre recommandée du jour où l'affaire est appelée à l'audience.

Cette notification est faite sept jours au moins avant l'audience.

L'ordre du jour de l'audience est affiché à l'entrée de la Cour.

\n
" } }, "LEGIARTI000027260034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260034", "URL": "article/LEGI/ARTI/00/00/27/26/00/LEGIARTI000027260034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249381", "@num": "31", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@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": "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": "LEGIARTI000027259880", "@num": "R142-12", "#text": "Code des juridictions financières - art. R142-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259937", "@fin": "2023-01-01", "#text": "Section 3 : Voies de recours et révisions", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788014", "@fin": "2999-01-01", "#text": "Section 3 : Jugement", "@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": "LEGIARTI000027260034", "@fin": "2015-02-13", "@num": "R142-15", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225134", "@fin": "2017-05-01", "@num": "R142-15", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608605", "@fin": "2023-01-01", "@num": "R142-15", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le comptable ou ses ayants droit, peut demander, après expiration des délais de pourvoi en cassation, la révision d'un arrêt ou d'une ordonnance en produisant des justifications recouvrées depuis l'arrêt ou l'ordonnance.

La requête en révision est adressée au premier président par lettre recommandée avec avis de réception. Elle doit comporter l'exposé des faits et moyens invoqués par le requérant et être accompagnée d'une copie de l'arrêt ou de l'ordonnance attaqué et des justifications sur lesquelles elle se fonde.

II. - La Cour des comptes peut procéder à la révision d'un arrêt ou d'une ordonnance, pour cause d'erreur, omission, faux ou double emploi, d'office ou sur réquisition du procureur général. Cette réquisition peut être prise de sa propre initiative ou à la demande du ministre chargé du budget, des ministres intéressés, ainsi que des représentants des collectivités et établissements concernés.

III. - Le président de la formation de jugement compétente, ou le magistrat délégué à cet effet, désigne un magistrat chargé d'instruire la demande de révision. Celle-ci est notifiée aux autres parties, qui disposent d'un délai de quinze jours pour produire un mémoire.

Le rapport est communiqué au ministère public, qui présente ses conclusions.

La formation de jugement compétente statue sur la révision d'un arrêt ou d'une ordonnance, après audience publique, par un arrêt unique sur la recevabilité du recours et, s'il y a lieu, sur le fond de l'affaire.

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" } }, "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. 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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.

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Le contrôle du compte est notifié au comptable et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables supérieurs de l'Etat, le contrôle est notifié au comptable en fonctions et au ministre chargé du budget.

La notification précise le ou les exercices contrôlés et le nom du ou des magistrats rapporteurs.

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Le rôle des audiences publiques est fixé par le président de la formation de jugement en accord avec le ministère public.

Toute partie est avertie du jour où l'affaire est appelée à l'audience. En cas de transmission sur support papier, la notification est faite par lettre recommandée avec demande d'avis de réception.

Cette notification est faite sept jours au moins avant l'audience.

L'ordre du jour de l'audience est affiché à l'entrée de la Cour.

\n
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La requête en révision est adressée au premier président. En cas de transmission sur support papier, elle est adressée par lettre recommandée avec demande d'avis de réception. Elle doit comporter l'exposé des faits et moyens invoqués par le requérant et être accompagnée d'une copie de l'arrêt ou de l'ordonnance attaqué et des justifications sur lesquelles elle se fonde.

Le rapport est communiqué au ministère public, qui présente ses conclusions.

\n
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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": "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": { "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": "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": "

Le contrôle du compte est notifié au comptable et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables supérieurs de l'Etat, le contrôle est notifié au comptable en fonctions, au ministre chargé du budget et aux ministres intéressés.

La notification précise le ou les exercices contrôlés et le nom du ou des magistrats rapporteurs.

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D272-96 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027249787", "@num": "R112-24-1", "#text": "Code des juridictions financières - art. R112-24-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027249848", "@num": "R112-27-1", "#text": "Code des juridictions financières - art. R112-27-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358274", "@num": "R133-2", "#text": "Code des juridictions financières - art. R133-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262381", "@num": "R133-3", "#text": "Code des juridictions financières - art. R133-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033202393", "@num": "R141-10", "#text": "Code des juridictions financières - art. R141-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@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": "ABROGE", "@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": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358365", "@num": "R211-1", "#text": "Code des juridictions financières - art. R211-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358366", "@num": "R211-2", "#text": "Code des juridictions financières - art. R211-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358367", "@num": "R211-3", "#text": "Code des juridictions financières - art. R211-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260395", "@num": "R212-33-1", "#text": "Code des juridictions financières - art. R212-33-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036023248", "@num": "R241-14", "#text": "Code des juridictions financières - art. R241-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036023382", "@num": "R241-15", "#text": "Code des juridictions financières - art. R241-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033598155", "@num": "R241-18-2", "#text": "Code des juridictions financières - art. R241-18-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036024683", "@num": "R241-21", "#text": "Code des juridictions financières - art. R241-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036025669", "@num": "R241-27", "#text": "Code des juridictions financières - art. R241-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033202386", "@num": "R241-33", "#text": "Code des juridictions financières - art. R241-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036020772", "@num": "R241-4", "#text": "Code des juridictions financières - art. R241-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033599189", "@num": "R254-8", "#text": "Code des juridictions financières - art. R254-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033599317", "@num": "R262-103-1", "#text": "Code des juridictions financières - art. R262-103-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033608071", "@num": "R262-69-1", "#text": "Code des juridictions financières - art. R262-69-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668006", "@num": "R272-49", "#text": "Code des juridictions financières - art. R272-49 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033599652", "@num": "R272-70-2", "#text": "Code des juridictions financières - art. R272-70-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030225291", "@num": "R272-94", "#text": "Code des juridictions financières - art. R272-94 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521107", "@fin": "2999-01-01", "#text": "Chapitre VII : Dispositions diverses et finales", "@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" } ], "@date_publi": "2017-04-30", "@date_signature": "2017-04-28", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521243", "@fin": "2999-01-01", "@num": "181", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034515904", "@fin": "2999-01-01", "@num": "181", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A abrogé les dispositions suivantes :

-Code des juridictions financières
\nArt. D231-27, Art. R241-4, Art. R254-8, Art. R262-69-1, Art. R262-103-1, Art. D272-38-1, Art. D272-96, Art. D112-20-1, Art. R112-24-1, Art. R112-27-1, Art. D131-29, Art. R133-2, Art. R133-3, Art. R141-10, Art. R144-1, Art. R144-3, Art. R211-1, Art. R211-2, Art. R211-3, Art. R241-14, Art. R241-15, Art. R241-18-2, Art. R241-21, Art. R241-27, Art. R241-33, Art. R272-49, Art. R272-70-2, Art. R272-94, Art. D272-94-1, Art. D212-26-1, Art. R212-33-1\n
\n

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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.

" } }, "LEGIARTI000034608592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608592", "URL": "article/LEGI/ARTI/00/00/34/60/85/LEGIARTI000034608592.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": "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": "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": "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. 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": "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": { "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": "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": "

Le contrôle des comptes est notifié au comptable et à l'ordonnateur en fonctions.

Toutefois, s'agissant des comptes des comptables principaux de la direction des finances publiques et des contrôleurs budgétaires et comptables ministériels, le contrôle est notifié au comptable en fonctions, au ministre chargé du budget et, pour les comptes des contrôleurs budgétaires et comptables ministériels, aux ministres intéressés.
\n
\nLa notification précise le ou les exercices contrôlés, le nom du ou des magistrats chargés du contrôle et d'en faire rapport, et, le cas échéant, du ou des vérificateurs.

" } }, "LEGIARTI000034608605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-15", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608605", "URL": "article/LEGI/ARTI/00/00/34/60/86/LEGIARTI000034608605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@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. D112-20-1 (Ab)", "@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": "LEGIARTI000027259880", "@num": "R142-12", "#text": "Code des juridictions financières - art. R142-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034536390", "@fin": "2023-01-01", "#text": "Sous-section 2 : Dispositions applicables à la phase 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027260034", "@fin": "2015-02-13", "@num": "R142-15", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225134", "@fin": "2017-05-01", "@num": "R142-15", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608605", "@fin": "2023-01-01", "@num": "R142-15", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les arrêts sont notifiés aux comptables, à l'ordonnateur en fonctions, au ministère public ainsi que, lorsqu'il s'agit des comptes des comptables principaux de la direction des finances publiques et des contrôleurs budgétaires et comptables ministériels, au ministre chargé du budget et, pour les comptes des contrôleurs budgétaires et comptables ministériels, aux ministres intéressés.

" } }, "LEGIARTI000034608642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608642", "URL": "article/LEGI/ARTI/00/00/34/60/86/LEGIARTI000034608642.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@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. D112-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042668", "@num": "R141-16", "#text": "Code des juridictions financières - art. R141-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259865", "@num": "R142-7", "#text": "Code des juridictions financières - art. R142-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608639", "@num": "R142-9", "#text": "Code des juridictions financières - art. R142-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034536390", "@fin": "2023-01-01", "#text": "Sous-section 2 : Dispositions applicables à la phase 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027259868", "@fin": "2015-02-13", "@num": "R142-8", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225130", "@fin": "2017-05-01", "@num": "R142-8", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608642", "@fin": "2023-01-01", "@num": "R142-8", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rapport est inscrit, en accord avec le ministère public, à l'ordre du jour de la formation compétente statuant en audience publique.

" } }, "LEGIARTI000034608648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-31", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034608648", "URL": "article/LEGI/ARTI/00/00/34/60/86/LEGIARTI000034608648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@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": "LEGIARTI000020042676", "@num": "R141-14", "#text": "Code des juridictions financières - art. R141-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269506", "@num": "R142-5", "#text": "Code des juridictions financières - art. R142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608645", "@num": "R142-7", "#text": "Code des juridictions financières - art. R142-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034536390", "@fin": "2023-01-01", "#text": "Sous-section 2 : Dispositions applicables à la phase 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": "LEGIARTI000027259862", "@fin": "2017-05-01", "@num": "R142-6", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608648", "@fin": "2020-01-31", "@num": "R142-6", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041527488", "@fin": "2023-01-01", "@num": "R142-6", "@etat": "ABROGE", "@debut": "2020-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les parties à l'instance auxquelles un réquisitoire ou un appel a été notifié peuvent, dès cette notification, adresser au rapporteur leurs observations écrites ou des documents, dont la production est notifiée à chaque partie. Ces pièces sont versées au dossier.

Les parties à l'instance sont tenues de déférer aux demandes d'explication ou de production de documents formulées par le rapporteur jusqu'à la clôture de celle-ci, dans un délai fixé par lui et qui ne peut être inférieur à quinze jours suivant la réception de cette demande. Les explications et documents produits sont versés au dossier.

Les parties à l'instance ont, dès la notification de l'ouverture de celle-ci, accès au dossier constitué des pièces sur lesquelles le réquisitoire ou l'appel est fondé et de celles versées au cours de l'instruction. Elles peuvent demander au greffe copie de pièces du dossier.

" } }, "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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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. 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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
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Les parties à l'instance auxquelles un réquisitoire ou un appel a été notifié peuvent, dès cette notification, adresser au greffe de la Cour des comptes leurs observations écrites ou des documents, qui sont communiqués à chacune des autres parties. Ces pièces sont versées au dossier.

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Article D112-20-1 AUTONOME ABROGE, en vigueur du 01/04/2013 au 01/05/2017 (Code des juridictions financières)