{ "article": { "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": "

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": "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
" } }, "LEGIARTI000006357167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1994-12-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006357167", "URL": "article/LEGI/ARTI/00/00/06/35/71/LEGIARTI000006357167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X131L07AXXAA" } }, "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": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02 jorf 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@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": "CITATION", "@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": "CITATION", "@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": "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": "CITATION", "@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": "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": "CITATION", "@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": "LEGIARTI000046790802", "@num": "38", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046781748", "@num": "22", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@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": "LEGIARTI000046781782", "@num": "64", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000046781784", "@num": "65", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000048643090", "@num": "1", "#text": "Arrêté du 19 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048641755", "@nortexte": "ECOE2334914A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000046799574", "@num": "D122-6-1", "#text": "Code de la sécurité sociale. - art. D122-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034876972", "@num": "D131-25", "#text": "Code des juridictions financières - art. D131-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608357", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608371", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043236", "@num": "D131-37", "#text": "Code des juridictions financières - art. D131-37 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043239", "@num": "D131-38", "#text": "Code des juridictions financières - art. D131-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043242", "@num": "D131-39", "#text": "Code des juridictions financières - art. D131-39 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358270", "@num": "D131-40", "#text": "Code des juridictions financières - art. D131-40 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000033262791", "@num": "L131-8", "#text": "Code des juridictions financières - art. L131-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@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 (V)", "@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" }, { "#text": "Loi 54-1036 1954-12-31 art 4, al 1, et 5, al 1", "@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": "LEGIARTI000006357167", "@fin": "2009-01-01", "@num": "L131-7", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704634", "@fin": "2023-01-01", "@num": "L131-7", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404177", "@fin": "2999-01-01", "@num": "L131-7", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux maximum de l'amende pouvant être infligée à un comptable qui n'a pas produit ses comptes dans le délai réglementaire ainsi que le taux maximum de l'amende pouvant être infligée à un comptable pour retard dans les réponses aux injonctions formulées lors d'un jugement sur ses comptes sont fixés par voie réglementaire dans la limite, pour les comptes d'un même exercice, du montant mensuel du traitement brut afférent à l'indice nouveau majoré 250 de la fonction publique.
\n
" } }, "LEGIARTI000006357168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1994-12-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006357168", "URL": "article/LEGI/ARTI/00/00/06/35/71/LEGIARTI000006357168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X131L08AXXAA" } }, "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": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02 jorf 6 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@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": "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 (V)", "@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 comptables supérieurs du Trésor 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 trésorier-payeur général, à une amende dont le montant maximum est fixé par voie réglementaire dans la limite prévue à l'article L. 131-7.
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Lorsque ces mêmes comptables n'auront pas répondu aux injonctions prononcées sur leurs comptes dans le délai imparti par le comptable supérieur du Trésor, ils pourront être condamnés par la Cour des comptes sur la demande du trésorier-payeur général à l'amende prévue dans ce cas à l'article L. 131-7.
" } }, "LEGIARTI000019704634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019704634", "URL": "article/LEGI/ARTI/00/00/19/70/46/LEGIARTI000019704634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "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": "CITATION", "@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": "CITATION", "@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": "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": "CITATION", "@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": "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": "CITATION", "@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": "LEGIARTI000019701387", "@num": "7", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@id": "LEGIARTI000046790802", "@num": "38", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046781748", "@num": "22", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@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": "LEGIARTI000046781782", "@num": "64", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000046781784", "@num": "65", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000048643090", "@num": "1", "#text": "Arrêté du 19 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048641755", "@nortexte": "ECOE2334914A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-19" }, { "@id": "LEGIARTI000046799574", "@num": "D122-6-1", "#text": "Code de la sécurité sociale. - art. D122-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034876972", "@num": "D131-25", "#text": "Code des juridictions financières - art. D131-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608357", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608371", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043236", "@num": "D131-37", "#text": "Code des juridictions financières - art. D131-37 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043239", "@num": "D131-38", "#text": "Code des juridictions financières - art. D131-38 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043242", "@num": "D131-39", "#text": "Code des juridictions financières - art. D131-39 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358270", "@num": "D131-40", "#text": "Code des juridictions financières - art. D131-40 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000033262791", "@num": "L131-8", "#text": "Code des juridictions financières - art. L131-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@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 (V)", "@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" }, { "#text": "Loi 54-1036 1954-12-31 art 4, al 1, et 5, al 1", "@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": "LEGIARTI000006357167", "@fin": "2009-01-01", "@num": "L131-7", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704634", "@fin": "2023-01-01", "@num": "L131-7", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404177", "@fin": "2999-01-01", "@num": "L131-7", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux maximum de l'amende pouvant être infligée à un comptable qui n'a pas produit ses comptes dans le délai réglementaire ou dans le délai imparti par la Cour des comptes est fixé par voie réglementaire dans la limite, pour les comptes d'un même exercice, du montant mensuel du traitement brut afférent à l'indice nouveau majoré 500 de la fonction publique.

\n
\n
" } }, "LEGIARTI000019704636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019704636", "URL": "article/LEGI/ARTI/00/00/19/70/46/LEGIARTI000019704636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "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": "LEGIARTI000019701345", "@num": "8", "#text": "LOI n°2008-1091\n du 28 octobre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019699735", "@nortexte": "PRMX0805088L", "@numtexte": "2008-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-10-28" }, { "@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 comptables supérieurs du Trésor 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 trésorier-payeur général, à une amende dont le montant maximum est fixé par voie réglementaire dans la limite prévue à l'article L. 131-7.

\n
" } }, "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
" } }, "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": "

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
" } }, "LEGIARTI000045404172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045404172", "URL": "article/LEGI/ARTI/00/00/45/40/41/LEGIARTI000045404172.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 29 de l’ordonnance n° 2022-408 du 23 mars 2022, ces dispositions sont applicables à compter du 1^er janvier 2023.

Les justiciables au sens des articles L. 131-1 à L. 131-4 ne sont pas responsables devant la Cour des comptes, lorsque celle-ci constate l'existence de circonstances exceptionnelles ou constitutives de la force majeure.

\n
" } }, "LEGIARTI000045404177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045404177", "URL": "article/LEGI/ARTI/00/00/45/40/41/LEGIARTI000045404177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 29 de l’ordonnance n° 2022-408 du 23 mars 2022, ces dispositions sont applicables à compter du 1^er janvier 2023.

" }, "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": "CITATION", "@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": "CITATION", "@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": "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": "CITATION", "@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": "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": "CITATION", "@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": "LEGIARTI000046790802", "@num": "38", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000045398807", "@num": "3", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000046781748", "@num": "22", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@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": "LEGIARTI000046781782", "@num": "64", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000046781784", "@num": "65", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000048643090", "@num": "1", "#text": "Arrêté du 19 décembre 2023 - 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Dans les conditions prévues par décret, le comptable peut signaler à l'ordonnateur toute opération qui serait de nature à relever des infractions prévues à l'article L. 131-9.
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Si, dans le cadre des contrôles qu'il est tenu d'effectuer, le comptable constate des irrégularités, il suspend le paiement et en informe l'ordonnateur. Ce dernier a alors la faculté d'opérer une régularisation ou de requérir par écrit le comptable public de payer.
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Les comptables ne sont pas responsables des opérations qu'ils ont effectuées sur réquisition régulière des ordonnateurs.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000045404172", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045404177", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006357167", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033262791", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033235255", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019704636", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019704634", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006357168", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000033262812", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033262812", "liens_entrants": true }

Article L131-10 AUTONOME MODIFIE, en vigueur du 01/05/2017 au 01/01/2023 (Code des juridictions financières)