{ "article": { "LEGIARTI000028455753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D72-104-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2015-12-18" } }, "META_COMMUN": { "ID": "LEGIARTI000028455753", "URL": "article/LEGI/ARTI/00/00/28/45/57/LEGIARTI000028455753.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-17 du 8 janvier 2014 article 4 : les présentes dispositions entrent en vigueur aux dates prévues respectivement pour la Guyane et pour la Martinique aux 1° et 2° de l'article 21 de la loi n° 2011-884 du 27 juillet 2011. (Entrée en vigueur : date indéterminée).

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Conformément aux dispositions de l'article 1er du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, sont applicables à la collectivité et à ses établissements publics les principes fondamentaux contenus dans le titre Ier dudit décret.

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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028455689", "#text": "Code général des collectivités territoriales - TITRE XI : FINANCES DE LA COLLECTIVITÉ TERRITOR... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455691", "@num": "D72-100-1", "#text": "Code général des collectivités territoriales - art. D72-100-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455694", "@num": "D72-100-2", "#text": "Code général des collectivités territoriales - art. 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D72-101-14 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455727", "@num": "D72-101-15", "#text": "Code général des collectivités territoriales - art. D72-101-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455729", "@num": "D72-101-16", "#text": "Code général des collectivités territoriales - art. D72-101-16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455731", "@num": "D72-101-17", "#text": "Code général des collectivités territoriales - art. 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D72-104-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455781", "@num": "D72-104-15", "#text": "Code général des collectivités territoriales - art. D72-104-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455783", "@num": "D72-104-16", "#text": "Code général des collectivités territoriales - art. D72-104-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455755", "@num": "D72-104-2", "#text": "Code général des collectivités territoriales - art. 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D72-104-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455769", "@num": "D72-104-9", "#text": "Code général des collectivités territoriales - art. D72-104-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028451196", "@nor": "OMEO1329656D", "@num": "2014-17", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-17 du 8 janvier 2014 fixant les règles budgétaires, financières et comptables applicables aux collectivités territoriales de Guyane et de Martinique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028451196", "@c_titre_court": "Décret n° 2014-17 du 8 janvier 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-17 du 8 janvier 2014 fixant les règles budgétaires, financières et comptables applicables aux collectivités territoriales de Guyane et de Martinique", "@debut": "2222-02-22", "@id_txt": "LEGITEXT000028452387", "@c_titre_court": "Décret n°2014-17 du 8 janvier 2014" } ], "@ministere": "Ministère des outre-mer", "@date_publi": "2014-01-10", "@date_signature": "2014-01-08", "@num_parution_jo": "0008" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028452405", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028451217", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code général des collectivités territoriales
\nSct. LIVRE II : COLLECTIVITÉ TERRITORIALE DE MARTINIQUE, Sct. TITRE XI : FINANCES DE LA COLLECTIVITÉ TERRITORIALE DE MARTINIQUE, Art. D72-100-1, Art. D72-100-2, Sct. CHAPITRE Ier : Budgets et comptes, Art. D72-101-1, Art. D72-101-2, Art. D72-101-3, Art. D72-101-4, Art. D72-101-5, Art. D72-101-6, Art. D72-101-7, Art. D72-101-8, Art. D72-101-9, Art. D72-101-10, Art. D72-101-11, Art. D72-101-12, Art. D72-101-13, Art. D72-101-14, Art. D72-101-15, Art. D72-101-16, Art. D72-101-17, Art. D72-101-18, Sct. CHAPITRE II : Recettes, Art. D72-102-1, Sct. CHAPITRE III : Dépenses, Art. D72-103-1, Art. D72-103-2, Art. D72-103-3, Art. D72-103-4, Art. D72-103-5, Sct. CHAPITRE IV : Comptabilité, Art. D72-104-1, Art. D72-104-2, Art. D72-104-3, Art. D72-104-4, Art. D72-104-5, Art. D72-104-6, Art. D72-104-7, Art. D72-104-8, Art. D72-104-9, Art. D72-104-10, Art. D72-104-11, Art. D72-104-12, Art. D72-104-13, Art. D72-104-14, Art. D72-104-15, Art. D72-104-16\n
\n

\n
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R2342-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025099611", "@num": "R2342-4", "#text": "Code général des collectivités territoriales - art. R2342-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397329", "@num": "R3311-2", "#text": "Code général des collectivités territoriales - art. R3311-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397330", "@num": "R3311-3", "#text": "Code général des collectivités territoriales - art. R3311-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028250438", "@num": "R3312-1", "#text": "Code général des collectivités territoriales - art. R3312-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397357", "@num": "R3312-10", "#text": "Code général des collectivités territoriales - art. R3312-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397358", "@num": "R3312-11", "#text": "Code général des collectivités territoriales - art. R3312-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397346", "@num": "R3312-2", "#text": "Code général des collectivités territoriales - art. R3312-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028250434", "@num": "R3312-3", "#text": "Code général des collectivités territoriales - art. R3312-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397354", "@num": "R3312-8", "#text": "Code général des collectivités territoriales - art. R3312-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397355", "@num": "R3312-9", "#text": "Code général des collectivités territoriales - art. R3312-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397359", "@num": "R3313-1", "#text": "Code général des collectivités territoriales - art. R3313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823614", "@num": "R3313-2", "#text": "Code général des collectivités territoriales - art. R3313-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397362", "@num": "R3313-3", "#text": "Code général des collectivités territoriales - art. R3313-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397366", "@num": "R3313-6", "#text": "Code général des collectivités territoriales - art. R3313-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397368", "@num": "R3313-7", "#text": "Code général des collectivités territoriales - art. R3313-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771019", "@num": "R3313-8", "#text": "Code général des collectivités territoriales - art. R3313-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316678", "@num": "R3321-4", "#text": "Code général des collectivités territoriales - art. R3321-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316765", "@num": "R4211-3", "#text": "Code général des collectivités territoriales - art. R4211-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316768", "@num": "R4211-4", "#text": "Code général des collectivités territoriales - art. R4211-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655145", "@num": "R4311-1", "#text": "Code général des collectivités territoriales - art. R4311-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655155", "@num": "R4312-1", "#text": "Code général des collectivités territoriales - art. R4312-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655151", "@num": "R4312-2", "#text": "Code général des collectivités territoriales - art. R4312-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655149", "@num": "R4312-3", "#text": "Code général des collectivités territoriales - art. R4312-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655185", "@num": "R4312-5", "#text": "Code général des collectivités territoriales - art. R4312-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655182", "@num": "R4312-6", "#text": "Code général des collectivités territoriales - art. R4312-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655178", "@num": "R4312-7", "#text": "Code général des collectivités territoriales - art. R4312-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655176", "@num": "R4312-8", "#text": "Code général des collectivités territoriales - art. R4312-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655172", "@num": "R4313-1", "#text": "Code général des collectivités territoriales - art. R4313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823606", "@num": "R4313-2", "#text": "Code général des collectivités territoriales - art. R4313-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655168", "@num": "R4313-3", "#text": "Code général des collectivités territoriales - art. R4313-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655166", "@num": "R4313-4", "#text": "Code général des collectivités territoriales - art. R4313-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771023", "@num": "R4313-5", "#text": "Code général des collectivités territoriales - art. R4313-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316821", "@num": "R4413-10", "#text": "Code général des collectivités territoriales - art. R4413-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316837", "@num": "R5211-12-1", "#text": "Code général des collectivités territoriales - art. R5211-12-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316842", "@num": "R5211-13", "#text": "Code général des collectivités territoriales - art. R5211-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398140", "@num": "R5211-14", "#text": "Code général des collectivités territoriales - art. R5211-14", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398141", "@num": "R5211-14", "#text": "Code général des collectivités territoriales - art. R5211-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398142", "@num": "R5211-15", "#text": "Code général des collectivités territoriales - art. R5211-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398142", "@num": "R5211-15", "#text": "Code général des collectivités territoriales - art. R5211-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398145", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398146", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316857", "@num": "R5212-7", "#text": "Code général des collectivités territoriales - art. R5212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398261", "@num": "R5334-1", "#text": "Code général des collectivités territoriales - art. R5334-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398262", "@num": "R5334-2", "#text": "Code général des collectivités territoriales - art. R5334-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316939", "@num": "R5711-1-1", "#text": "Code général des collectivités territoriales - art. R5711-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398295", "@num": "R5711-2", "#text": "Code général des collectivités territoriales - art. R5711-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398296", "@num": "R5711-3", "#text": "Code général des collectivités territoriales - art. R5711-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398299", "@num": "R5711-5", "#text": "Code général des collectivités territoriales - art. R5711-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053229225", "@nor": "ATDB2518398D", "@num": "2025-1428", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053229225", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2026-01-01", "@id_txt": "LEGITEXT000053289294", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" } ], "@ministere": "Ministère de l'aménagement du territoire et de la décentralisation", "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053289313", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053229244", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2522-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2512-17\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1611-25, Art. D1611-32-7, Art. D1611-32-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-26\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-31\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-60\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-63\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. TITRE Ier : BUDGETS ET COMPTES, Sct. CHAPITRE Ier : Dispositions générales, Sct. CHAPITRE II : Adoption du budget et règlement des comptes, Art. R3312-1, Art. R3312-2, Art. R3312-3, Art. R3312-8, Art. R3312-9, Art. R3312-10, Art. R3312-11, Art. D3312-12, Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R3313-1, Art. R3313-2, Art. R3313-3, Art. R3313-6, Art. R3313-7, Art. R3313-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5212-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes \n, Art. D5217-2, Art. D5217-3, Art. D5217-4, Art. D5217-5, Art. D5217-6, Art. D5217-7, Art. D5217-8, Art. D5217-9, Art. D5217-10, Art. D5217-11, Art. D5217-12, Art. D5217-13, Art. D5217-14, Art. D5217-15, Art. D5217-16, Art. D5217-17, Art. D5217-18, Art. D5217-19\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-22\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes\n, Art. D72-101-1, Art. D72-101-2, Art. D72-101-3, Art. D72-101-4, Art. D72-101-5, Art. D72-101-6, Art. D72-101-7, Art. D72-101-8, Art. D72-101-9, Art. D72-101-10, Art. D72-101-11, Art. D72-101-12, Art. D72-101-13, Art. D72-101-14, Art. D72-101-15, Art. D72-101-16, Art. D72-101-17, Art. D72-101-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1615-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-49\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-50\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-98\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2224-19-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-82-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3421-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes, Art. D3661-1, Art. D3661-2, Art. D3661-3, Art. D3661-4, Art. D3661-5, Art. D3661-6, Art. D3661-7, Art. D3661-8, Art. D3661-9, Art. D3661-10, Art. D3661-11, Art. D3661-12, Art. D3661-13, Art. D3661-14, Art. D3661-15, Art. D3661-16, Art. D3661-17, Art. D3661-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-12-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes \n\n, Art. D71-111-1, Art. D71-111-2, Art. D71-111-3, Art. D71-111-4, Art. D71-111-5, Art. D71-111-6, Art. D71-111-7, Art. D71-111-8, Art. D71-111-9, Art. D71-111-10, Art. D71-111-11, Art. D71-111-12, Art. D71-111-13, Art. D71-111-14, Art. D71-111-15, Art. D71-111-16, Art. D71-111-17, Art. D71-111-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4413-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-35\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-37\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-20\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-3, Art. D2311-4, Art. D2311-5, Art. D2311-6, Art. D2311-7, Art. D2311-8, Art. R2311-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-2, Art. R3321-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 4 : Comptabilité \n, Art. D5217-24, Art. D5217-25, Art. D5217-26, Art. D5217-27, Art. D5217-28, Art. D5217-29, Art. D5217-30, Art. D5217-31, Art. D5217-32, Art. D5217-33, Art. D5217-34, Art. D5217-35, Art. D5217-36, Art. D5217-37, Art. D5217-38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-1-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1411-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-35-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-14-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1431-21\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 1 : Préparation et contrôle des actes budgétaires\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n, Art. D71-114-1, Art. D71-114-2, Art. D71-114-3, Art. D71-114-4, Art. D71-114-5, Art. D71-114-6, Art. D71-114-7, Art. D71-114-8, Art. D71-114-9, Art. D71-114-10, Art. D71-114-11, Art. D71-114-12, Art. D71-114-13, Art. D71-114-14, Art. D71-114-15, Art. D71-114-16\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 4 : Absence de transmission ou déficit du compte financier unique (R)\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-27\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1424-32-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1612-15-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-51, Art. R2221-52\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-93\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-84\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2121-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-17, Art. R2221-35\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-91\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-92\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2342-9, Art. D2342-10, Art. D2342-11, Art. D2342-12\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-11, Art. R2311-12, Art. R2311-13, Art. D2311-14, Art. D2311-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2313-1, Art. R2313-2, Art. R2313-3, Art. R2313-5, Art. R2313-6, Art. R2313-7, Art. R2313-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-1, Art. D2342-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-4, Art. D2342-5, Art. D2342-6, Art. D2342-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R3311-2, Art. R3311-3, Art. D3311-4, Art. D3311-5, Art. D3311-6, Art. D3311-7, Art. D3311-8, Art. D3311-9\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-1, Art. D2343-2, Art. D2343-3, Art. D2343-4, Art. D2343-5, Art. D2343-6, Art. D2343-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-1, Art. R4312-2, Art. R4312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-5, Art. R4312-6, Art. R4312-7, Art. R4312-8, Art. D4312-9, Art. D4312-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes , Art. D4425-12, Art. D4425-13, Art. D4425-14, Art. D4425-15, Art. D4425-16, Art. D4425-17, Art. D4425-18, Art. D4425-19, Art. D4425-20, Art. D4425-21, Art. D4425-22, Art. D4425-23, Art. D4425-24, Art. D4425-25, Art. D4425-26, Art. D4425-27, Art. D4425-28, Art. D4425-29, Art. D4425-30, Art. D4425-31, Art. D4425-32, Art. D4425-33\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-23\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Dispositions financières, Sct. Section 1 : Dispositions générales., Art. R5334-1, Art. R5334-2, Art. D5334-3, Art. D5334-4, Art. D5334-5, Art. D5334-6, Art. D5334-7, Sct. Section 2 : Fin du régime particulier applicable aux agglomérations nouvelles\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-14\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-18\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-18-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5722-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-110-2, Art. D71-110-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-100-2, Art. D72-100-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5622-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-2, Art. R5711-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n\n, Art. D72-104-1, Art. D72-104-2, Art. D72-104-3, Art. D72-104-4, Art. D72-104-5, Art. D72-104-6, Art. D72-104-7, Art. D72-104-8, Art. D72-104-9, Art. D72-104-10, Art. D72-104-11, Art. D72-104-12, Art. D72-104-13, Art. D72-104-14, Art. D72-104-15, Art. D72-104-16\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 6 : Dispositions budgétaires et comptables, Art. R1612-39, Art. R1612-40, Art. R1612-41, Art. R1612-42, Art. R1612-43, Art. R1612-44, Art. R1612-45, Art. R1612-46, Art. R1612-47, Art. R1612-48, Art. R1612-49, Art. R1612-50, Art. R1612-51, Art. R1612-52, Art. R1612-53, Art. R1612-54, Art. R1612-55, Art. R1612-56, Art. R1612-57, Art. R1612-58, Art. R1612-59, Art. R1612-60, Art. R1612-61, Art. R1612-62, Art. R1612-63, Art. R1612-64, Art. R1612-65, Art. R1612-66, Art. R1612-67, Art. R1612-68, Art. R1612-6, Art. R1612-70, Art. R1612-71, Art. R1612-72, Art. R1612-73, Art. R1612-74, Art. R1612-75\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE V : Comptabilité, Art. D3665-1, Art. D3665-2, Art. D3665-3, Art. D3665-4, Art. D3665-5, Art. D3665-6, Art. D3665-7, Art. D3665-8, Art. D3665-9, Art. D3665-10, Art. D3665-11, Art. D3665-12, Art. D3665-13, Art. D3665-14, Art. D3665-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-15-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2321-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-45\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2337-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Dispositions générales, Art. R4311-1, Art. D4311-2, Art. D4311-3, Art. D4311-4, Art. D4311-5, Art. D4311-6, Art. D4311-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R4313-1, Art. R4313-2, Art. R4313-3, Art. R4313-4, Art. R4313-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4321-2\n
\n

\n
" } }, "LEGIARTI000031548595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D72-101-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2015-12-18" } }, "META_COMMUN": { "ID": "LEGIARTI000031548595", "URL": "article/LEGI/ARTI/00/00/31/54/85/LEGIARTI000031548595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028452405", "@num": "2", "#text": "Décret n°2014-17 du 8 janvier 2014 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000028451196", "@nortexte": "OMEO1329656D", "@numtexte": "2014-17", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-08" }, { "@id": "LEGIARTI000031538097", "@num": "6", "#text": "DÉCRET n°2015-1546 du 27 novembre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031535820", "@nortexte": "FCPE1526482D", "@numtexte": "2015-1546", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000053289313", "@num": "1", "#text": "Décret n°2025-1428 du 30 décembre 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000053229225", "@nortexte": "ATDB2518398D", "@numtexte": "2025-1428", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000028455721", "@num": "D72-101-12", "#text": "Code général des collectivités territoriales - art. D72-101-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026768338", "@num": "L72-101-11", "#text": "Code général des collectivités territoriales - art. L72-101-11", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028455697", "@fin": "2026-01-01", "#text": "CHAPITRE Ier : Budgets et comptes", "@debut": "2015-12-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028455689", "@fin": "2999-01-01", "#text": "TITRE XI : FINANCES DE LA COLLECTIVITÉ TERRITORIALE DE MARTINIQUE", "@debut": "2015-12-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028455687", "@fin": "2999-01-01", "#text": "LIVRE II : COLLECTIVITÉ TERRITORIALE DE MARTINIQUE", "@debut": "2015-12-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028455302", "@fin": "2999-01-01", "#text": "SEPTIEME PARTIE : AUTRES COLLECTIVITÉS RÉGIES PAR L'ARTICLE 73 DE LA CONSTITUTION", "@debut": "2015-12-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088021", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-09" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028455725", "@fin": "2015-12-18", "@num": "D72-101-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-12-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031548595", "@fin": "2026-01-01", "@num": "D72-101-14", "@etat": "ABROGE", "@debut": "2015-12-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 72-101-11, lorsque la section d'investissement du budget présente un excédent, peuvent être repris en section de fonctionnement :

– le produit de la cession d'une immobilisation reçue au titre d'un don ou d'un legs, à condition que celui-ci ne soit pas expressément affecté à l'investissement ;

– le produit de la vente d'un placement budgétaire. La reprise de ce produit est limitée à la part du placement financée initialement par une recette de la section de fonctionnement.

En outre, l'excédent de la section d'investissement résultant de la dotation complémentaire en réserves prévue par le 2° de l'article D. 72-101-12 et constaté au compte administratif au titre de deux exercices consécutifs peut être repris en section de fonctionnement afin de contribuer à son équilibre.

Lorsque les conditions prévues aux alinéas précédents ne sont pas réunies, et en raison de circonstances exceptionnelles et motivées, la collectivité peut solliciter une décision conjointe des ministres chargés du budget et des collectivités locales, qui peut porter sur un ou plusieurs exercices, afin de reprendre l'excédent prévisionnel de la section d'investissement en section de fonctionnement dès le vote du budget primitif.

Dans tous les cas, la reprise est accompagnée d'une délibération de l'assemblée de Martinique précisant l'origine de l'excédent et les conditions d'évaluation de son montant.

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Article D72-104-1 AUTONOME ABROGE, en vigueur du 18/12/2015 au 01/01/2026 (Code général des collectivités territoriales)