{ "article": { "LEGIARTI000033235255": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033235255", "URL": "article/LEGI/ARTI/00/00/33/23/52/LEGIARTI000033235255.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019704639", "@num": "L131-10", "#text": "Code des juridictions financières - art. L131-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000033262810", "#text": "Code des juridictions financières - Section 3 : Apurement administratif des comptes (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262812", "@num": "L131-10", "#text": "Code des juridictions financières - art. L131-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262789", "@num": "L131-2", "#text": "Code des juridictions financières - art. L131-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238458", "@num": "L131-2-1", "#text": "Code des juridictions financières - art. L131-2-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262797", "@num": "L131-4", "#text": "Code des juridictions financières - art. L131-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704630", "@num": "L131-5", "#text": "Code des juridictions financières - art. L131-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262795", "@num": "L131-5", "#text": "Code des juridictions financières - art. L131-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704632", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262802", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357166", "@num": "L131-6-1", "#text": "Code des juridictions financières - art. L131-6-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262791", "@num": "L131-8", "#text": "Code des juridictions financières - art. L131-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033235200", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions modifiant le titre III", "@debut": "2016-10-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033235214", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives au livre Ier du code des juridictions financières", "@debut": "2016-10-15" } ] }, "@cid": "JORFTEXT000033233037", "@nor": "PRMX1617625R", "@num": "2016-1360", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1360 du 13 octobre 2016 modifiant la partie législative du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033233037", "@c_titre_court": "Ordonnance n° 2016-1360 du 13 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1360 du 13 octobre 2016 modifiant la partie législative du code des juridictions financières", "@debut": "2016-10-15", "@id_txt": "LEGITEXT000033235186", "@c_titre_court": "Ordonnance n°2016-1360 du 13 octobre 2016" } ], "@date_publi": "2016-10-14", "@date_signature": "2016-10-13", "@num_parution_jo": "0240" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033235255", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033233430", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. L131-2
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. L131-2-1, Art. L131-10, Sct. Section 3 : Apurement administratif des comptes, Art. L131-4, Art. L131-5, Art. L131-6, Art. L131-6-1, Art. L131-8\n
\n

\n
" } }, "LEGIARTI000006357166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006357166", "URL": "article/LEGI/ARTI/00/00/06/35/71/LEGIARTI000006357166.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X131L06BXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 art 69-III", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319588", "@num": "69", "#text": "Loi n°96-314 du 12 avril 1996 - art. 69 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262802", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704725", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357166", "@fin": "2017-05-01", "@num": "L131-6-1", "@etat": "TRANSFERE", "@debut": "1996-04-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comptable passible de l'amende, pour retard dans la production des comptes, est celui en fonction à la date réglementaire de dépôt des comptes.
\n
Toutefois, en cas de changement de comptable entre la fin de la période d'exécution du budget et la date à laquelle le compte doit être produit, la Cour des comptes peut infliger l'amende à l'un des prédécesseurs du comptable en fonction à la date réglementaire de production des comptes.
" } }, "LEGIARTI000019704630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019704630", "URL": "article/LEGI/ARTI/00/00/19/70/46/LEGIARTI000019704630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 5bis, issu de Loi 82-594 1982-07-10, art 1", "@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": "LEGIARTI000019701383", "@num": "5", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000027262367", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262797", "@num": "L131-4", "#text": "Code des juridictions financières - art. L131-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704632", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357341", "@num": "L231-4", "#text": "Code des juridictions financières - art. L231-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164112", "@fin": "2017-05-01", "#text": "Section 3 : Contrôle de l'apurement administratif des comptes", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000033262810", "@fin": "2020-01-01", "#text": "Section 3 : Apurement administratif des comptes", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000038588621", "@fin": "2023-01-01", "#text": "Section 2 : Apurement administratif des comptes", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404196", "@fin": "2999-01-01", "#text": "Section 2 : Les infractions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357164", "@fin": "2009-01-01", "@num": "L131-5", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704630", "@fin": "2017-05-01", "@num": "L131-5", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262795", "@fin": "2023-01-01", "@num": "L131-5", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404182", "@fin": "2999-01-01", "@num": "L131-5", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret organise un apurement administratif par les comptables supérieurs du Trésor des comptes de certaines catégories de collectivités, d'établissements publics, de sociétés, groupements et organismes des collectivités d'outre-mer.

\n
\n

Il en va de même des comptes de certains établissements ou organismes de diffusion culturelle à l'étranger.

\n
" } }, "LEGIARTI000019704632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019704632", "URL": "article/LEGI/ARTI/00/00/19/70/46/LEGIARTI000019704632.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 6 al 1, modifié par Loi 82-594 1982-07-10, art 15", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001491503", "@num": "15", "#text": "Loi n°67-483 du 22 juin 1967 - art. 15, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006267796", "@num": "3", "#text": "Décret n°2007-1277 du 27 août 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000795734", "@nortexte": "BCFR0754735D", "@numtexte": "2007-1277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-27" }, { "@id": "LEGIARTI000019701385", "@num": "6", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262795", "@num": "L131-5", "#text": "Code des juridictions financières - art. L131-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357166", "@num": "L131-6-1", "#text": "Code des juridictions financières - art. L131-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357348", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263466", "@num": "L231-8", "#text": "Code des juridictions financières - art. L231-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404820", "@num": "L262-39", "#text": "Code des juridictions financières - art. L262-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404795", "@num": "L272-37", "#text": "Code des juridictions financières - art. L272-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357165", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704632", "@fin": "2017-05-01", "@num": "L131-6", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262802", "@fin": "2023-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404180", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut condamner les comptables publics et les personnes qu'elle a déclarées comptables de fait à l'amende pour retard dans la production de leurs comptes.

\n
" } }, "LEGIARTI000019704639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-10", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019704639", "URL": "article/LEGI/ARTI/00/00/19/70/46/LEGIARTI000019704639.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1091 du 28 octobre 2008 article 34 : Les dispositions de la présente loi entrent en vigueur le 1er janvier 2009, à l'exception du 1° de son article 9 qui modifie le premier alinéa du présent article et entre en vigueur le 30 octobre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006365998", "@num": "62", "#text": "Décret n°95-945 du 23 août 1995 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365999", "@num": "63", "#text": "Décret n°95-945 du 23 août 1995 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000019701409", "@num": "9", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033238458", "@num": "L131-2-1", "#text": "Code des juridictions financières - art. L131-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357167", "@num": "L131-7", "#text": "Code des juridictions financières - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357168", "@num": "L131-8", "#text": "Code des juridictions financières - art. L131-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263471", "@num": "L231-10", "#text": "Code des juridictions financières - art. 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L262-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404795", "@num": "L272-37", "#text": "Code des juridictions financières - art. L272-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609513", "@num": "R231-16", "#text": "Code des juridictions financières - art. R231-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274292", "@num": "R231-32", "#text": "Code des juridictions financières - art. R231-32 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358464", "@num": "R231-33", "#text": "Code des juridictions financières - art. R231-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772506", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042921", "@num": "R262-53", "#text": "Code des juridictions financières - art. R262-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358581", "@num": "R262-54", "#text": "Code des juridictions financières - art. R262-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668055", "@num": "R272-38", "#text": "Code des juridictions financières - art. R272-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772559", "@num": "R272-40", "#text": "Code des juridictions financières - art. R272-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 54-1036 1954-12-31 art 7", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357171", "@fin": "2009-01-01", "@num": "L131-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704639", "@fin": "2017-05-01", "@num": "L131-10", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262812", "@fin": "2023-01-01", "@num": "L131-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404163", "@fin": "2999-01-01", "@num": "L131-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les amendes prévues aux articles L. 131-7 et L. 131-8 sont applicables, au commis d'office chargé aux lieu et place d'un comptable ou de ses héritiers de présenter un compte.

Le commis d'office produit ses comptes dans un délai fixé par décret en Conseil d'Etat. A défaut de production dans ce délai, le ministère public met en demeure le commis d'office d'y procéder.

" } }, "LEGIARTI000033238458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-2-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033238458", "URL": "article/LEGI/ARTI/00/00/33/23/84/LEGIARTI000033238458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 52 de l'ordonnance n° 2016-1360 du 13 octobre 2016, les présentes dispositions entrent en vigueur le lendemain de la publication au Journal officiel de la République française du décret en Conseil d'Etat relatif à la partie réglementaire du code des juridictions financières, et au plus tard le 1er juillet 2017.

Conformément à l'article 184 du décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières, les présentes dispositions entrent en vigueur le 1er mai 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000038497601", "@num": "115", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 115", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000019704639", "@num": "L131-10", "#text": "Code des juridictions financières - art. L131-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038588615", "@num": "L131-3", "#text": "Code des juridictions financières - art. L131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164110", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000045404198", "@fin": "2999-01-01", "#text": "Section 1 : Les justiciables", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000033238458", "@fin": "2020-01-01", "@num": "L131-2-1", "@etat": "TRANSFERE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000033262789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262789", "URL": "article/LEGI/ARTI/00/00/33/26/27/LEGIARTI000033262789.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 5 dernier alinéa, modifié par Loi 82-594 1982-07-10, art 13, loi 67-483 1967-06-22, art 9 al 9, issu de Loi 93-122 1993-01-29, art 80-I et par Loi 96-314 1996-04-12, art 72-III", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403830", "@num": "13", "#text": "Loi n°67-483 du 22 juin 1967 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000046789228", "@num": "173-2", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 173-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000046781768", "@num": "32", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000045404192", "@num": "L131-1", "#text": "Code des juridictions financières - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404187", "@num": "L131-3", "#text": "Code des juridictions financières - art. L131-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404184", "@num": "L131-4", "#text": "Code des juridictions financières - art. L131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404180", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048446409", "@num": "L142-1-1", "#text": "Code des juridictions financières - art. L142-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358333", "@num": "R141-6-1", "#text": "Code des juridictions financières - art. R141-6-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164110", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000045404198", "@fin": "2999-01-01", "#text": "Section 1 : Les justiciables", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357158", "@fin": "1996-04-13", "@num": "L131-2", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357159", "@fin": "2001-12-26", "@num": "L131-2", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357160", "@fin": "2009-01-01", "@num": "L131-2", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704628", "@fin": "2017-05-01", "@num": "L131-2", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262789", "@fin": "2023-01-01", "@num": "L131-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404190", "@fin": "2999-01-01", "@num": "L131-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes juge les comptes que lui rendent les personnes qu'elle a déclarées comptables de fait. Elle n'a pas juridiction sur les ordonnateurs, sauf sur ceux qu'elle a déclarés comptables de fait.

Les personnes que la Cour des comptes a déclarées comptables de fait sont tenues de lui produire leurs comptes dans le délai qu'elle impartit.

Les dispositions des deux premiers alinéas ne s'appliquent pas aux personnes que la Cour des comptes, statuant en appel, déclare comptables de fait d'organismes relevant de la compétence d'une chambre régionale ou territoriale des comptes.

L'action en déclaration de gestion de fait est prescrite pour les actes constitutifs de gestion de fait commis plus de dix ans avant la date à laquelle la Cour des comptes en est saisie.

\n
" } }, "LEGIARTI000033262791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262791", "URL": "article/LEGI/ARTI/00/00/33/26/27/LEGIARTI000033262791.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005621644", "#text": "Décret n°96-755 du 21 août 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000006360333", "@num": "1", "#text": "Décret n°96-755 du 21 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000006360334", "@num": "2", "#text": "Décret n°96-755 du 21 août 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000006360335", "@num": "3", "#text": "Décret n°96-755 du 21 août 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000006360336", "@num": "4", "#text": "Décret n°96-755 du 21 août 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000006360337", "@num": "5", "#text": "Décret n°96-755 du 21 août 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262812", "@num": "L131-10", "#text": "Code des juridictions financières - art. L131-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357167", "@num": "L131-7", "#text": "Code des juridictions financières - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263471", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357351", "@num": "L231-13", "#text": "Code des juridictions financières - art. L231-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 54-1036 1954-12-31 art 4, al 2, et 5, al 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357168", "@fin": "2009-01-01", "@num": "L131-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704636", "@fin": "2017-05-01", "@num": "L131-8", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262791", "@fin": "2023-01-01", "@num": "L131-8", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404172", "@fin": "2999-01-01", "@num": "L131-8", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptables dont les comptes sont arrêtés par les directeurs départementaux ou, le cas échéant, régionaux des finances publiques qui n'ont pas produit leurs comptes dans les délais prescrits par voie réglementaire peuvent être condamnés par la Cour des comptes, sur la demande du directeur départemental ou régional des finances publiques compétent, à une amende dont le montant maximum est fixé par voie réglementaire dans la limite prévue à l'article L. 131-7.

\n
" } }, "LEGIARTI000033262795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262795", "URL": "article/LEGI/ARTI/00/00/33/26/27/LEGIARTI000033262795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 5bis, issu de Loi 82-594 1982-07-10, art 1", "@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": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000027262367", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262797", "@num": "L131-4", "#text": "Code des juridictions financières - art. L131-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704632", "@num": "L131-6", "#text": "Code des juridictions financières - art. L131-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357341", "@num": "L231-4", "#text": "Code des juridictions financières - art. L231-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357164", "@fin": "2009-01-01", "@num": "L131-5", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704630", "@fin": "2017-05-01", "@num": "L131-5", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262795", "@fin": "2023-01-01", "@num": "L131-5", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404182", "@fin": "2999-01-01", "@num": "L131-5", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut condamner les comptables publics et les personnes qu'elle a déclarées comptables de fait à l'amende pour retard dans la production de leurs comptes.

\n
" } }, "LEGIARTI000033262797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262797", "URL": "article/LEGI/ARTI/00/00/33/26/27/LEGIARTI000033262797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006364494", "@num": "23", "#text": "Loi n°82-594 du 10 juillet 1982 - art. 23 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000041527463", "@num": "D131-18", "#text": "Code des juridictions financières - art. D131-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404157", "@num": "L131-12", "#text": "Code des juridictions financières - art. L131-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045400558", "@num": "L131-14", "#text": "Code des juridictions financières - art. L131-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404190", "@num": "L131-2", "#text": "Code des juridictions financières - art. L131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019704630", "@num": "L131-5", "#text": "Code des juridictions financières - art. L131-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357341", "@num": "L231-4", "#text": "Code des juridictions financières - art. L231-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164112", "@fin": "2017-05-01", "#text": "Section 3 : Contrôle de l'apurement administratif des comptes", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000033262810", "@fin": "2020-01-01", "#text": "Section 3 : Apurement administratif des comptes", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000038588621", "@fin": "2023-01-01", "#text": "Section 2 : Apurement administratif des comptes", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404196", "@fin": "2999-01-01", "#text": "Section 2 : Les infractions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006357163", "@fin": "2001-12-26", "@num": "L131-4", "@etat": "ABROGE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262797", "@fin": "2023-01-01", "@num": "L131-4", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404184", "@fin": "2999-01-01", "@num": "L131-4", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret organise un apurement administratif par les directeurs départementaux ou, le cas échéant, régionaux des finances publiques des comptes de certaines catégories de collectivités, d'établissements publics, de sociétés, groupements et organismes des collectivités d'outre-mer.

Un décret organise également l'apurement administratif des comptes de certains établissements ou organismes de diffusion culturelle à l'étranger.

" } }, "LEGIARTI000033262802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262802", "URL": "article/LEGI/ARTI/00/00/33/26/28/LEGIARTI000033262802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 6 al 1, modifié par Loi 82-594 1982-07-10, art 15", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001491503", "@num": "15", "#text": "Loi n°67-483 du 22 juin 1967 - art. 15, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006267796", "@num": "3", "#text": "Décret n°2007-1277 du 27 août 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000795734", "@nortexte": "BCFR0754735D", "@numtexte": "2007-1277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-27" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262795", "@num": "L131-5", "#text": "Code des juridictions financières - art. L131-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357166", "@num": "L131-6-1", "#text": "Code des juridictions financières - art. L131-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357348", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263466", "@num": "L231-8", "#text": "Code des juridictions financières - art. L231-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404820", "@num": "L262-39", "#text": "Code des juridictions financières - art. L262-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404795", "@num": "L272-37", "#text": "Code des juridictions financières - art. L272-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357165", "@fin": "2009-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704632", "@fin": "2017-05-01", "@num": "L131-6", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262802", "@fin": "2023-01-01", "@num": "L131-6", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404180", "@fin": "2999-01-01", "@num": "L131-6", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comptable passible de l'amende, pour retard dans la production des comptes, est celui en fonction à la date réglementaire de dépôt des comptes.
\n
Toutefois, en cas de changement de comptable entre la fin de la période d'exécution du budget et la date à laquelle le compte doit être produit, la Cour des comptes peut infliger l'amende à l'un des prédécesseurs du comptable en fonction à la date réglementaire de production des comptes.
" } }, "LEGIARTI000033262812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262812", "URL": "article/LEGI/ARTI/00/00/33/26/28/LEGIARTI000033262812.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006365998", "@num": "62", "#text": "Décret n°95-945 du 23 août 1995 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365999", "@num": "63", "#text": "Décret n°95-945 du 23 août 1995 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000033235255", "@num": "7", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000006357167", "@num": "L131-7", "#text": "Code des juridictions financières - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357168", "@num": "L131-8", "#text": "Code des juridictions financières - art. L131-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263471", "@num": "L231-10", "#text": "Code des juridictions financières - art. L231-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357351", "@num": "L231-13", "#text": "Code des juridictions financières - art. L231-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033263466", "@num": "L231-8", "#text": "Code des juridictions financières - art. L231-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404820", "@num": "L262-39", "#text": "Code des juridictions financières - art. L262-39 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404795", "@num": "L272-37", "#text": "Code des juridictions financières - art. L272-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609513", "@num": "R231-16", "#text": "Code des juridictions financières - art. R231-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274292", "@num": "R231-32", "#text": "Code des juridictions financières - art. R231-32 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358464", "@num": "R231-33", "#text": "Code des juridictions financières - art. R231-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772506", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042921", "@num": "R262-53", "#text": "Code des juridictions financières - art. R262-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358581", "@num": "R262-54", "#text": "Code des juridictions financières - art. R262-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668055", "@num": "R272-38", "#text": "Code des juridictions financières - art. R272-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772559", "@num": "R272-40", "#text": "Code des juridictions financières - art. R272-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 54-1036 1954-12-31 art 7", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164113", "@fin": "2020-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "1994-12-06" }, { "@id": "LEGISCTA000038588619", "@fin": "2023-01-01", "#text": "Section 3 : Condamnation des comptables à l'amende", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000045404194", "@fin": "2999-01-01", "#text": "Section 3 : Les sanctions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148659", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134843", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006357171", "@fin": "2009-01-01", "@num": "L131-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000019704639", "@fin": "2017-05-01", "@num": "L131-10", "@etat": "TRANSFERE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262812", "@fin": "2023-01-01", "@num": "L131-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404163", "@fin": "2999-01-01", "@num": "L131-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les amendes prévues aux articles L. 131-7 et L. 131-8 sont applicables, au commis d'office chargé aux lieu et place d'un comptable ou de ses héritiers de présenter un compte.

\n
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Article 7 ENTIEREMENT_MODIF (Ordonnance n° 2016-1360 du 13 octobre 2016 modifiant la partie législative du code des juridictions financières)