{ "article": { "LEGIARTI000030921893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030921893", "URL": "article/LEGI/ARTI/00/00/30/92/18/LEGIARTI000030921893.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030930180", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030921871", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives au financement des associations et fondations", "@debut": "2015-07-25" } ] }, "@cid": "JORFTEXT000030921208", "@nor": "VJSX1515115R", "@num": "2015-904", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-904 du 23 juillet 2015 portant simplification du régime des associations et des fondations", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030921208", "@c_titre_court": "ORDONNANCE n° 2015-904 du 23 juillet 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-904 du 23 juillet 2015 portant simplification du régime des associations et des fondations", "@debut": "2015-07-25", "@id_txt": "LEGITEXT000030921859", "@c_titre_court": "ORDONNANCE n°2015-904 du 23 juillet 2015" } ], "@ministere": "Ministère de la ville, de la jeunesse et des sports", "@date_publi": "2015-07-24", "@date_signature": "2015-07-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030921893", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030921267", "@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. L111-8\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. L143-2\n
\n

\n
" } }, "LEGIARTI000030930180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2015-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000030930180", "URL": "article/LEGI/ARTI/00/00/30/93/01/LEGIARTI000030930180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006657684", "@num": "3", "#text": "Loi n° 91-772 du 7 août 1991 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000030921893", "@num": "10", "#text": "ORDONNANCE n°2015-904 du 23 juillet 2015 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000030921208", "@nortexte": "VJSX1515115R", "@numtexte": "2015-904", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033235243", "@num": "1", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236254", "@num": "L111-17", "#text": "Code des juridictions financières - art. L111-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262364", "@num": "L111-9", "#text": "Code des juridictions financières - art. L111-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357190", "@num": "L133-3", "#text": "Code des juridictions financières - art. L133-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357191", "@num": "L133-4", "#text": "Code des juridictions financières - art. L133-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357199", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262510", "@num": "R112-17-2", "#text": "Code des juridictions financières - art. R112-17-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860217", "@num": "R136-2", "#text": "Code des juridictions financières - art. R136-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. 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La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant un appel public à la générosité, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par un appel public à la générosité.

Ce contrôle peut comporter des vérifications auprès d'autres organismes qui reçoivent des organismes mentionnés au premier alinéa, sous quelque forme que ce soit, des ressources collectées.

La Cour des comptes peut contrôler, dans des conditions fixées par un décret en Conseil d'Etat, la conformité entre les objectifs des organismes bénéficiant de dons ouvrant droit à un avantage fiscal et les dépenses financées par ces dons, lorsque le montant annuel de ceux-ci excède un seuil fixé par un décret en Conseil d'Etat.

Lorsque la Cour des comptes atteste, à l'issue du contrôle d'un organisme visé au présent article, de la non-conformité des dépenses engagées aux objectifs poursuivis par l'appel public à la générosité ou de la non-conformité des dépenses financées par les dons ouvrant droit à un avantage fiscal aux objectifs de l'organisme, elle assortit son rapport d'une déclaration explicite en ce sens. Cette déclaration est transmise au ministre chargé du budget et aux présidents des commissions des finances de l'Assemblée nationale et du Sénat. Elle est rendue publique.

Les formes que prend la déclaration visée à l'alinéa précédent et les conditions de sa publicité sont précisées par décret.

" } }, "LEGIARTI000030930185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2015-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000030930185", "URL": "article/LEGI/ARTI/00/00/30/93/01/LEGIARTI000030930185.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030921893", "@num": "10", "#text": "ORDONNANCE n°2015-904 du 23 juillet 2015 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000030921208", "@nortexte": "VJSX1515115R", "@numtexte": "2015-904", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000034541073", "@num": "D143-29", "#text": "Code des juridictions financières - art. 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Les observations formulées par la Cour des comptes en application de l'article L. 111-8 sont adressées au président des organismes mentionnés audit article, qui est tenu de les communiquer au conseil d'administration et à l'assemblée générale lors de la première réunion qui suit.
\n
La Cour des comptes communique, pour information, ses observations définitives aux ministres concernés par les objectifs poursuivis par l'appel public à la générosité ainsi qu'aux présidents de la commission des finances de l'Assemblée nationale et du Sénat.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030930180", "cible": true, "cidtexte": "JORFTEXT000030921208", "id": "LEGIARTI000030921893", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030930185", "cible": true, "cidtexte": "JORFTEXT000030921208", "id": "LEGIARTI000030921893", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030921893", "liens_entrants": true }

Article 10 ENTIEREMENT_MODIF (Ordonnance n° 2015-904 du 23 juillet 2015 portant simplification du régime des associations et des fondations)