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A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D131-9\n
\n

\n
" } }, "LEGIARTI000030840913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-9", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2015-07-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030840913", "URL": "article/LEGI/ARTI/00/00/30/84/09/LEGIARTI000030840913.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323990", "@num": "10", "#text": "Décret n°77-1017 du 1 septembre 1977 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "LEGIARTI000030839362", "@num": "12", "#text": "DÉCRET n°2015-812 du 3 juillet 2015 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000030838085", "@nortexte": "PRMX1508881D", "@numtexte": "2015-812", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-03" }, { "@id": "LEGIARTI000034521410", "@num": "35", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034533396", "@num": "D131-4", "#text": "Code des juridictions financières - art. D131-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043245", "@num": "D141-10-1", "#text": "Code des juridictions financières - art. D141-10-1 (T)", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192126", "@fin": "2017-05-01", "#text": "Paragraphe 2 : Dispositions concernant les receveurs des administrations financières.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@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": "LEGIARTI000006358225", "@fin": "2008-12-27", "@num": "D131-9", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043216", "@fin": "2012-11-11", "@num": "D131-9", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618207", "@fin": "2015-07-06", "@num": "D131-9", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030840913", "@fin": "2017-05-01", "@num": "D131-9", "@etat": "TRANSFERE", "@debut": "2015-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes, au vu des comptes de gestion des directeurs départementaux ou, le cas échéant, régionaux des finances publiques , statue, par un même arrêt ou une même ordonnance, sur les états annexes visés à l'article précédent présentés par les receveurs des impôts relevant d'une même direction des services fiscaux ou les receveurs des douanes relevant d'une même direction régionale.

Elle statue dans les mêmes conditions sur les états annexes présentés par les receveurs rattachés respectivement à l'agent comptable des impôts de Paris et au receveur principal régional des douanes de Paris.

Les décisions juridictionnelles qui se rapportent aux recettes des administrations financières comportent des dispositions spéciales à chacun des receveurs intéressés.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030840913", "cible": true, "cidtexte": "JORFTEXT000030838085", "id": "LEGIARTI000030839362", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030839362", "liens_entrants": true }

Article 12 ENTIEREMENT_MODIF (Décret n° 2015-812 du 3 juillet 2015 modifiant le code des juridictions financières)