{ "article": { "LEGIARTI000034521416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521416", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034608369", "#text": "Code des juridictions financières - Section 4 : Condamnation des comptables à l'amende (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034876972", "@num": "D131-25", "#text": "Code des juridictions financières - art. D131-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608357", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608371", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043236", "@num": "D131-37", "#text": "Code des juridictions financières - art. D131-37 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043239", "@num": "D131-38", "#text": "Code des juridictions financières - art. D131-38 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043242", "@num": "D131-39", "#text": "Code des juridictions financières - art. D131-39 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521093", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions modifiant le titre III", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521101", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives au livre Ier 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": "LEGIARTI000034521416", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516236", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

-Code des juridictions financières
\nSct. Section 4 : Condamnation des comptables à l'amende \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code des juridictions financières
\nArt. D131-37, Art. D131-25, Art. D131-38, Art. D131-26, Art. D131-39, Art. D131-27\n
\n

\n
" } }, "LEGIARTI000020043236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-37", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043236", "URL": "article/LEGI/ARTI/00/00/20/04/32/LEGIARTI000020043236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360333", "@num": "1", "#text": "Décret n°96-755 du 21 août 1996 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000019998104", "@num": "8", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000034521416", "@num": "38", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034876972", "@num": "D131-25", "#text": "Code des juridictions financières - art. D131-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020668051", "@num": "D272-38-1", "#text": "Code des juridictions financières - art. D272-38-1 (Ab)", "@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": "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": "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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164168", "@fin": "2017-05-01", "#text": "Section 4 : Condamnation des comptables à l'amende pour retard", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608369", "@fin": "2023-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358263", "@fin": "2002-01-01", "@num": "D131-37", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358264", "@fin": "2008-12-27", "@num": "D131-37", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020043236", "@fin": "2017-05-01", "@num": "D131-37", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans la limite fixée pour les comptes d'un même exercice par l'article L. 131-7, le taux maximum de l'amende pouvant être infligée à un comptable principal de l'Etat pour retard dans la production de ses comptes est fixé à 200 euros par compte et par mois de retard.

\n
\n
" } }, "LEGIARTI000020043239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-38", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043239", "URL": "article/LEGI/ARTI/00/00/20/04/32/LEGIARTI000020043239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360334", "@num": "2", "#text": "Décret n°96-755 du 21 août 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000019998106", "@num": "9", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000034521416", "@num": "38", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034608357", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164168", "@fin": "2017-05-01", "#text": "Section 4 : Condamnation des comptables à l'amende pour retard", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608369", "@fin": "2023-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358265", "@fin": "2002-01-01", "@num": "D131-38", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358266", "@fin": "2008-12-27", "@num": "D131-38", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020043239", "@fin": "2017-05-01", "@num": "D131-38", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans la limite fixée pour les comptes d'un même exercice par l'article L. 131-7, le taux maximum de l'amende pouvant être infligée à un comptable public ne relevant pas de l'article précédent et dont les comptes sont soumis à l'apurement juridictionnel, pour retard dans la production de ses comptes, est fixé à 60 euros par compte et par mois de retard.

\n
\n
" } }, "LEGIARTI000020043242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-39", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2008-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020043242", "URL": "article/LEGI/ARTI/00/00/20/04/32/LEGIARTI000020043242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360335", "@num": "3", "#text": "Décret n°96-755 du 21 août 1996 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "LEGIARTI000019998108", "@num": "10", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000034521416", "@num": "38", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034608371", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164168", "@fin": "2017-05-01", "#text": "Section 4 : Condamnation des comptables à l'amende pour retard", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608369", "@fin": "2023-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358267", "@fin": "2002-01-01", "@num": "D131-39", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358268", "@fin": "2008-12-27", "@num": "D131-39", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020043242", "@fin": "2017-05-01", "@num": "D131-39", "@etat": "TRANSFERE", "@debut": "2008-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans la limite fixée pour les comptes d'un même exercice par l'article L. 131-7, le taux maximum de l'amende pouvant être infligée à un comptable public dont les comptes sont arrêtés par les comptables supérieurs du Trésor pour retard dans la production de ses comptes, est fixé à 10 euros par compte et par mois de retard.

\n
\n
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Dans la limite fixée pour les comptes d'un même exercice par l'article L. 131-7, le taux maximum de l'amende pouvant être infligée à un comptable public dont les comptes sont arrêtés par les directeurs départementaux ou, le cas échéant, régionaux des finances publiques pour retard dans la production de ses comptes, est fixé à 10 euros par compte et par mois de retard.

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Article 38 ENTIEREMENT_MODIF (Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières)