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Le seuil prévu à l'article L. 111-10 est fixé à 153 000 €.

" } }, "LEGIARTI000006357097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-26", "DATE_DEBUT": "1994-12-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006357097", "URL": "article/LEGI/ARTI/00/00/06/35/70/LEGIARTI000006357097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X111L10AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 9bis, issu de Loi 88-13 1988-01-05, art 23-X", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@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": "LEGIARTI000045403706", "@num": "L132-9", "#text": "Code des juridictions financières - art. L132-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757719", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358097", "@num": "R111-3", "#text": "Code des juridictions financières - art. R111-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772211", "@num": "R143-11", "#text": "Code des juridictions financières - art. R143-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772190", "@num": "R143-18", "#text": "Code des juridictions financières - art. R143-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531775", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@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": "LEGIARTI000006357097", "@fin": "2001-12-26", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357098", "@fin": "2017-05-01", "@num": "L111-10", "@etat": "TRANSFERE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262425", "@fin": "2023-01-01", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404561", "@fin": "2999-01-01", "@num": "L111-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Cour des comptes est chargée d'une mission permanente d'inspection à l'égard des chambres régionales et territoriales des comptes.
\n
" } }, "LEGIARTI000006357098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-10", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2001-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006357098", "URL": "article/LEGI/ARTI/00/00/06/35/70/LEGIARTI000006357098.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X111L10AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 9bis, issu de Loi 88-13 1988-01-05, art 23-X", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@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": "LEGIARTI000006359073", "@num": "1", "#text": "Loi n°2001-1248 du 21 décembre 2001 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000215309", "@nortexte": "ECOX9900123L", "@numtexte": "2001-1248", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000033235245", "@num": "2", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033262482", "@num": "L112-8", "#text": "Code des juridictions financières - art. L112-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045403706", "@num": "L132-9", "#text": "Code des juridictions financières - art. L132-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757719", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358097", "@num": "R111-3", "#text": "Code des juridictions financières - art. R111-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772211", "@num": "R143-11", "#text": "Code des juridictions financières - art. R143-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772190", "@num": "R143-18", "#text": "Code des juridictions financières - art. R143-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531775", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@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": "LEGIARTI000006357097", "@fin": "2001-12-26", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357098", "@fin": "2017-05-01", "@num": "L111-10", "@etat": "TRANSFERE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262425", "@fin": "2023-01-01", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404561", "@fin": "2999-01-01", "@num": "L111-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Cour des comptes est chargée d'une fonction permanente d'inspection à l'égard des chambres régionales et territoriales des comptes. Cette fonction est confiée à une mission présidée par un magistrat de la Cour des comptes ayant au moins le grade de conseiller maître.
\n
" } }, "LEGIARTI000022860214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860214", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860214.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022851620", "@num": "1", "#text": "Décret n°2010-1121\n du 23 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022851229", "@nortexte": "PRMX1016387D", "@numtexte": "2010-1121", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000034521111", "@num": "66", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000006357085", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148695", "@fin": "2999-01-01", "#text": "CHAPITRE III : Contrôle des entreprises publiques et d'organismes bénéficiant de concours financiers publics", "@debut": "2000-04-16" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860214", "@fin": "2017-05-01", "@num": "R133-5", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le seuil prévu au troisième alinéa de l'article L. 111-8 est fixé à 153 000 €." } }, "LEGIARTI000033262425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262425", "URL": "article/LEGI/ARTI/00/00/33/26/24/LEGIARTI000033262425.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.
\n

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": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 9bis, issu de Loi 88-13 1988-01-05, art 23-X", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000033235243", "@num": "1", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000033419087", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art., v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000033419086", "@nortexte": "PRMX1617625Z", "@numtexte": "2016-1360", "@typelien": "RECTIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000045403706", "@num": "L132-9", "#text": "Code des juridictions financières - art. L132-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757719", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358097", "@num": "R111-3", "#text": "Code des juridictions financières - art. R111-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772211", "@num": "R143-11", "#text": "Code des juridictions financières - art. R143-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772190", "@num": "R143-18", "#text": "Code des juridictions financières - art. R143-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531775", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033235418", "@fin": "2999-01-01", "#text": "Section 2 : Contrôle des comptes et de la gestion", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@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": "LEGIARTI000006357097", "@fin": "2001-12-26", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357098", "@fin": "2017-05-01", "@num": "L111-10", "@etat": "TRANSFERE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262425", "@fin": "2023-01-01", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404561", "@fin": "2999-01-01", "@num": "L111-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut contrôler, dans des conditions fixées par un décret en Conseil d'Etat, la conformité entre les objectifs des organismes bénéficiant de dons ouvrant droit à un avantage fiscal et les dépenses financées par ces dons, lorsque le montant annuel de ceux-ci excède un seuil fixé par un décret en Conseil d'Etat.

" } }, "LEGIARTI000034521111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "66", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521111", "URL": "article/LEGI/ARTI/00/00/34/52/11/LEGIARTI000034521111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034541021", "#text": "Code des juridictions financières - Section 8 : Règles particulières concernant les... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541073", "@num": "D143-29", "#text": "Code des juridictions financières - art. D143-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260328", "@num": "D144-5", "#text": "Code des juridictions financières - art. D144-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541070", "@num": "R143-28", "#text": "Code des juridictions financières - art. R143-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541054", "@num": "R143-30", "#text": "Code des juridictions financières - art. R143-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260313", "@num": "R144-2", "#text": "Code des juridictions financières - art. R144-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260323", "@num": "R144-4", "#text": "Code des juridictions financières - art. R144-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@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" } ], "@date_publi": "2017-04-30", "@date_signature": "2017-04-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521111", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516469", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Section 8 : Règles particulières concernant les contrôles prévus aux articles L. 111-9 et L. 111-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R133-5, Art. R143-27, Art. R144-2, Art. R143-28, Art. D144-5, Art. D143-29, Art. R144-4, Art. R143-30\n
\n

\n
\n
" } }, "LEGIARTI000045404561": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045404561", "URL": "article/LEGI/ARTI/00/00/45/40/45/LEGIARTI000045404561.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": "JORFTEXT000000691743", "#text": "Loi 82-594 1982-07-10, art 9bis, issu de Loi 88-13 1988-01-05, art 23-X", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000045398799", "@num": "8", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000045403706", "@num": "L132-9", "#text": "Code des juridictions financières - art. L132-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757719", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358097", "@num": "R111-3", "#text": "Code des juridictions financières - art. R111-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772211", "@num": "R143-11", "#text": "Code des juridictions financières - art. R143-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047772190", "@num": "R143-18", "#text": "Code des juridictions financières - art. R143-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541068", "@num": "R143-27", "#text": "Code des juridictions financières - art. R143-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531775", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033235418", "@fin": "2999-01-01", "#text": "Section 2 : Contrôle des comptes et de la gestion", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@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": "LEGIARTI000006357097", "@fin": "2001-12-26", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357098", "@fin": "2017-05-01", "@num": "L111-10", "@etat": "TRANSFERE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033262425", "@fin": "2023-01-01", "@num": "L111-10", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404561", "@fin": "2999-01-01", "@num": "L111-10", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut contrôler, dans des conditions fixées par un décret en Conseil d'Etat, la conformité entre les objectifs des organismes bénéficiant de dons, legs ou versements ouvrant droit à un avantage fiscal et les dépenses financées par ces ressources, lorsque le montant annuel de ceux-ci excède un seuil fixé par un décret en Conseil d'Etat.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033262425", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045404561", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006357098", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034521111", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CREE" }, { "article_id": "LEGIARTI000006357097", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022860214", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034541068", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034541068", "liens_entrants": true }

Article R143-27 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2017 (Code des juridictions financières)