{ "article": { "LEGIARTI000034521392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521392", "URL": "article/LEGI/ARTI/00/00/34/52/13/LEGIARTI000034521392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034537670", "#text": "Code des juridictions financières - Sous-section 1 : Dispositions applicables à la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609734", "@num": "R242-1", "#text": "Code des juridictions financières - art. R242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609723", "@num": "R242-2", "#text": "Code des juridictions financières - art. R242-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609719", "@num": "R242-3", "#text": "Code des juridictions financières - art. R242-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521098", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le titre IV", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521102", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives à la première partie du livre II du code des juridictions financières", "@debut": "2017-05-01" } ] }, "@cid": "JORFTEXT000034514992", "@nor": "PRMX1702105D", "@num": "2017-671", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034514992", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières", "@debut": "2017-05-01", "@id_txt": "LEGITEXT000034521081", "@c_titre_court": "Décret n°2017-671 du 28 avril 2017" } ], "@ministere": "Premier ministre", "@date_publi": "2017-04-30", "@date_signature": "2017-04-28", "@num_parution_jo": "0102" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521392", "@fin": "2999-01-01", "@num": "121", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516838", "@fin": "2999-01-01", "@num": "121", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R242-1, Art. R242-2, Art. R242-3
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 1 : Dispositions applicables à la phase non contentieuse \n
\n

\n
\n
" } }, "LEGIARTI000034609719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-31", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034609719", "URL": "article/LEGI/ARTI/00/00/34/60/97/LEGIARTI000034609719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000189877", "#text": "Décret 95-945 1995-08-23, art 107", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000034521392", "@num": "121", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000027262669", "@num": "D212-26-1", "#text": "Code des juridictions financières - art. D212-26-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274286", "@num": "D231-25", "#text": "Code des juridictions financières - art. D231-25 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041527532", "@num": "D242-34", "#text": "Code des juridictions financières - art. D242-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033246348", "@num": "L242-3", "#text": "Code des juridictions financières - art. L242-3 (V)", "@sens": "source", "@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": "LEGIARTI000020042859", "@num": "R241-34", "#text": "Code des juridictions financières - art. R241-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262278", "@num": "R242-13", "#text": "Code des juridictions financières - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609787", "@num": "R242-4", "#text": "Code des juridictions financières - art. R242-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269555", "@num": "R244-3", "#text": "Code des juridictions financières - art. R244-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034537670", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions applicables à la phase non contentieuse", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027262187", "@fin": "2023-01-01", "#text": "Section 1 : Dispositions relatives au jugement des comptes des comptables patents", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358499", "@fin": "2013-04-01", "@num": "R242-3", "@etat": "TRANSFERE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274426", "@fin": "2017-05-01", "@num": "R242-3", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034609719", "@fin": "2020-01-31", "@num": "R242-3", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041527508", "@fin": "2023-01-01", "@num": "R242-3", "@etat": "ABROGE", "@debut": "2020-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le ministère public ne retient aucune charge à l'égard du comptable, il transmet ses conclusions au président de la formation de jugement compétente ou à un magistrat délégué à cet effet.

A défaut d'avoir demandé, dans un délai d'un mois à compter de la réception des conclusions, un rapport complémentaire, tel que prévu à l'article L. 242-3, le président de la formation de jugement ou le magistrat délégué à cet effet, décharge, par ordonnance, le comptable de sa gestion Si aucune charge ne subsiste à son encontre au titre de ses gestions successives et s'il est sorti de fonctions, il est, en outre, déclaré quitte par ordonnance.

L'ordonnance de décharge, et, s'il y a lieu, de quitus, est notifiée aux comptables concernés et à l'ordonnateur en fonctions.

" } }, "LEGIARTI000034609723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-11-19", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034609723", "URL": "article/LEGI/ARTI/00/00/34/60/97/LEGIARTI000034609723.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000189877", "#text": "Décret 95-945 1995-08-23, art 102 à 106, 108 et 109, Code général des collectivités territoriales, art 1612-8 à 1612-12, 1612-14 et 1612-15", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000034521392", "@num": "121", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000028965287", "@num": "D242-32", "#text": "Code des juridictions financières - art. D242-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609931", "@num": "D242-34", "#text": "Code des juridictions financières - art. D242-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358385", "@num": "R212-15", "#text": "Code des juridictions financières - art. R212-15 (V)", "@sens": "source", "@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": "LEGIARTI000020042855", "@num": "R241-33", "#text": "Code des juridictions financières - art. R241-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034537670", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions applicables à la phase non contentieuse", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027262187", "@fin": "2023-01-01", "#text": "Section 1 : Dispositions relatives au jugement des comptes des comptables patents", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358498", "@fin": "2013-04-01", "@num": "R242-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027274434", "@fin": "2015-07-06", "@num": "R242-2", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030841069", "@fin": "2017-05-01", "@num": "R242-2", "@etat": "MODIFIE", "@debut": "2015-07-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034609723", "@fin": "2017-11-19", "@num": "R242-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036060214", "@fin": "2023-01-01", "@num": "R242-2", "@etat": "ABROGE", "@debut": "2017-11-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rapporteur instruit à charge et à décharge les comptes dont il est saisi.

Il consigne le résultat de ses investigations et ses propositions de suites à leur donner dans un rapport d'examen des comptes à fin de jugement, qui est déposé au greffe puis communiqué au ministère public dans les conditions prévues à l'article R. 212-15.

" } }, "LEGIARTI000034609734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034609734", "URL": "article/LEGI/ARTI/00/00/34/60/97/LEGIARTI000034609734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006366041", "@num": "101", "#text": "Décret n°95-945 du 23 août 1995 - art. 101 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000034521392", "@num": "121", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781981", "@num": "5", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027262669", "@num": "D212-26-1", "#text": "Code des juridictions financières - art. 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Le contrôle des comptes est notifié au comptable et à l'ordonnateur en fonctions.

La notification précise les exercices contrôlés, le nom du ou des magistrats chargés du contrôle et d'en faire rapport, et, le cas échéant, celui du ou des vérificateurs.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000034609734", "cible": true, "cidtexte": "JORFTEXT000034514992", "id": "LEGIARTI000034521392", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000034609723", "cible": true, "cidtexte": "JORFTEXT000034514992", "id": "LEGIARTI000034521392", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000034609719", "cible": true, "cidtexte": "JORFTEXT000034514992", "id": "LEGIARTI000034521392", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034521392", "liens_entrants": true }

Article 121 ENTIEREMENT_MODIF (Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières)