{ "article": { "LEGIARTI000034521462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521462", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521462.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034608667", "#text": "Code des juridictions financières - Section 2 : Dispositions relatives au jugement ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262359", "@num": "R131-13", "#text": "Code des juridictions financières - art. R131-13 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889087", "@num": "R142-17", "#text": "Code des juridictions financières - art. R142-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889476", "@num": "R142-18", "#text": "Code des juridictions financières - art. R142-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521094", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le titre IV", "@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": "LEGIARTI000034521462", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516353", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des juridictions financières
\nSct. Section 2 : Dispositions relatives au jugement des gestions de fait \n
\n

A modifié les dispositions suivantes :

-Code des juridictions financières
\nArt. R142-14, Art. R142-17, Art. R131-13, Art. R142-18\n
\n

" } }, "LEGIARTI000027259911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-14", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027259911", "URL": "article/LEGI/ARTI/00/00/27/25/99/LEGIARTI000027259911.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249378", "@num": "30", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521462", "@num": "52", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000020042700", "@num": "R141-22", "#text": "Code des juridictions financières - art. R141-22 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259877", "@num": "R142-11", "#text": "Code des juridictions financières - art. R142-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034889087", "@num": "R142-17", "#text": "Code des juridictions financières - art. R142-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022851782", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259898", "@fin": "2017-05-01", "#text": "Section 2 : Dispositions relatives au jugement des comptes des comptables de fait", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608667", "@fin": "2023-01-01", "#text": "Section 2 : Dispositions relatives au jugement des gestions de fait", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000046788016", "@fin": "2999-01-01", "#text": "Section 2 : Instruction", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027259911", "@fin": "2017-05-01", "@num": "R142-14", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608612", "@fin": "2023-01-01", "@num": "R142-14", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La procédure applicable au jugement des comptes des comptables de fait et à leur condamnation à l'amende est celle prévue aux articles R. 142-4 à R. 142-13.\n

II.-Pour l'application aux comptables de fait du II de l'article R. 142-5, la copie s'effectue à leurs frais, selon des modalités et un barème fixés par arrêté du premier président.

\n
" } }, "LEGIARTI000027262359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-13", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027262359", "URL": "article/LEGI/ARTI/00/00/27/26/23/LEGIARTI000027262359.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000700269", "#text": "Décret 77-1017 1977-09-01, article nouveau", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "LEGIARTI000027249356", "@num": "15", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521412", "@num": "36", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034521462", "@num": "52", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000006358213", "@num": "R131-1", "#text": "Code des juridictions financières - art. R131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358239", "@num": "R131-21", "#text": "Code des juridictions financières - art. R131-21 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des juridictions financières - art. R142-18 (V)", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000034889476", "@num": "R142-18", "#text": "Code des juridictions financières - art. R142-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022851782", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180758", "@fin": "2017-05-01", "#text": "Sous-section 2 : Jugement des gestions de fait.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608196", "@fin": "2023-01-01", "#text": "Sous-section 2 : Dispositions concernant les receveurs des administrations financières", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "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": "LEGIARTI000006358230", "@fin": "2008-12-27", "@num": "R131-13", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020042626", "@fin": "2013-04-01", "@num": "R131-13", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027262359", "@fin": "2017-05-01", "@num": "R131-13", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034648615", "@fin": "2023-01-01", "@num": "R131-13", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Après que la Cour a déclaré une gestion de fait, elle en juge les comptes produits et statue sur l'application de l'amende prévue à l'article R. 131-1, à l'issue de la procédure contradictoire prévue par les articles R. 142-4 à R. 142-12. Elle le fait au vu de nouvelles conclusions du ministère public, mais sans nouvelle réquisition du procureur général.

" } }, "LEGIARTI000034889087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034889087", "URL": "article/LEGI/ARTI/00/00/34/88/90/LEGIARTI000034889087.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521462", "@num": "52", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781979", "@num": "4", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259898", "@fin": "2017-05-01", "#text": "Section 2 : Dispositions relatives au jugement des comptes des comptables de fait", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034608667", "@fin": "2023-01-01", "#text": "Section 2 : Dispositions relatives au jugement des gestions de fait", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000046788016", "@fin": "2999-01-01", "#text": "Section 2 : Instruction", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034889087", "@fin": "2023-01-01", "@num": "R142-17", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La procédure applicable au jugement des comptes des comptables de fait est celle applicable aux comptables patents pour la phase contentieuse.

Les dispositions relatives aux droits et obligations des parties définies par ces articles sont applicables aux personnes mises en cause dans le cadre d'une comptabilité de fait.

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Après que la Cour a déclaré une gestion de fait, elle en juge les comptes produits et statue sur l'application de l'amende prévue à l'article R. 131-1, au vu de nouvelles conclusions du ministère public, mais sans nouvelle réquisition du procureur général.

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Article 52 ENTIEREMENT_MODIF (Décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières)