{ "article": { "LEGIARTI000034572602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D262-44", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034572602", "URL": "article/LEGI/ARTI/00/00/34/57/26/LEGIARTI000034572602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521205", "@num": "165", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 165", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000006357568", "@num": "L262-4", "#text": "Code des juridictions financières - art. L262-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034572600", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Mise en œuvre", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197503", "@fin": "2017-05-01", "#text": "Paragraphe 2 : Jugement et apurement des comptes des comptables de fait", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034610693", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006192137", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034610707", "@fin": "2999-01-01", "#text": "Sous-section 1 : Compétences juridictionnelles", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180775", "@fin": "2999-01-01", "#text": "Section 4 : Compétences et attributions juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164196", "@fin": "2017-05-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034610448", "@fin": "2999-01-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes de la Nouvelle-Calédonie", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148709", "@fin": "2999-01-01", "#text": "TITRE VI : Dispositions applicables en Nouvelle-Calédonie", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134871", "@fin": "2009-05-25", "#text": "DEUXIÈME PARTIE : Dispositions applicables aux territoires d'outre-mer et à la Nouvelle-Calédonie", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000020667974", "@fin": "2011-06-30", "#text": "DEUXIÈME PARTIE : Dispositions applicables dans les collectivités d'outre-mer et en Nouvelle-Calédonie.", "@debut": "2009-05-25" }, { "@id": "LEGISCTA000024275789", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : les chambres territoriales des comptes", "@debut": "2011-06-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034572602", "@fin": "2999-01-01", "@num": "D262-44", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes faisant l'objet de l'apurement administratif prévu par l'article L. 262-4 sont produits à l'autorité compétente de l'Etat, au plus tard le 31 décembre qui suit la clôture de l'exercice auquel ils se rapportent.

" } }, "LEGIARTI000006357568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-21", "DATE_DEBUT": "1994-12-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006357568", "URL": "article/LEGI/ARTI/00/00/06/35/75/LEGIARTI000006357568.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X262L04AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@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": "LEGIARTI000034572602", "@num": "D262-44", "#text": "Code des juridictions financières - art. 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Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 2 000 000 F ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 262-35 à L. 262-37, d'un apurement administratif par les comptables supérieurs du Trésor.
\n
" } }, "LEGIARTI000006357569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-31", "DATE_DEBUT": "1999-03-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006357569", "URL": "article/LEGI/ARTI/00/00/06/35/75/LEGIARTI000006357569.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X262L04AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@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": "JORFTEXT000000393606", "#text": "Loi organique 99-209 1999-03-19 art. 226 1 jorf 21 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "LEGIARTI000034572602", "@num": "D262-44", "#text": "Code des juridictions financières - art. 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Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 2 000 000 F ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 262-35 à L. 262-37, d'un apurement administratif par les comptables supérieurs du Trésor.
\n
" } }, "LEGIARTI000006357570": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006357570", "URL": "article/LEGI/ARTI/00/00/06/35/75/LEGIARTI000006357570.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X262L04AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@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": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 annexe jorf 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000034572602", "@num": "D262-44", "#text": "Code des juridictions financières - art. 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L262-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264209", "@num": "L262-36", "#text": "Code des juridictions financières - art. L262-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264186", "@num": "L262-40", "#text": "Code des juridictions financières - art. L262-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610715", "@num": "R262-40", "#text": "Code des juridictions financières - art. R262-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358884", "@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": "LEGITEXT000006070249", "#text": "Code des juridictions financières L262-35 à L262-37", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180731", "@fin": "2999-01-01", "#text": "Section 1 : Missions", "@debut": "1999-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164146", "@fin": "2017-05-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes", "@debut": "1999-03-21" }, { "@id": "LEGISCTA000033264068", "@fin": "2999-01-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes de la Nouvelle-Calédonie", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148675", "@fin": "2999-01-01", "#text": "TITRE VI : Dispositions applicables en Nouvelle-Calédonie", "@debut": "1999-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134855", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : Les chambres territoriales des comptes", "@debut": "2007-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006357568", "@fin": "1999-03-21", "@num": "L262-4", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357569", "@fin": "2001-12-31", "@num": "L262-4", "@etat": "MODIFIE", "@debut": "1999-03-21", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357570", "@fin": "2017-05-01", "@num": "L262-4", "@etat": "TRANSFERE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033264047", "@fin": "2999-01-01", "@num": "L262-4", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 305 000 euros ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 262-35 à L. 262-37, d'un apurement administratif par les comptables supérieurs du Trésor.
\n
" } }, "LEGIARTI000033264047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033264047", "URL": "article/LEGI/ARTI/00/00/33/26/40/LEGIARTI000033264047.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": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 modifiée, art 87 al 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@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": "LEGIARTI000033235305", "@num": "39", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000034572602", "@num": "D262-44", "#text": "Code des juridictions financières - art. D262-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572604", "@num": "D262-45", "#text": "Code des juridictions financières - art. D262-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404826", "@num": "L262-33", "#text": "Code des juridictions financières - art. L262-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357643", "@num": "L262-35", "#text": "Code des juridictions financières - art. L262-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264209", "@num": "L262-36", "#text": "Code des juridictions financières - art. L262-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357648", "@num": "L262-38", "#text": "Code des juridictions financières - art. L262-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264186", "@num": "L262-40", "#text": "Code des juridictions financières - art. L262-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610715", "@num": "R262-40", "#text": "Code des juridictions financières - art. R262-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358884", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033250980", "@fin": "2023-01-01", "#text": "Sous-section 1 : Jugement des comptes", "@debut": "2017-05-01" }, { "@id": "LEGISCTA000045404832", "@fin": "2999-01-01", "#text": "Sous-section 1 : Jugement des comptes et des gestionnaires publics", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180731", "@fin": "2999-01-01", "#text": "Section 1 : Missions", "@debut": "1999-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164146", "@fin": "2017-05-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes", "@debut": "1999-03-21" }, { "@id": "LEGISCTA000033264068", "@fin": "2999-01-01", "#text": "CHAPITRE II : De la chambre territoriale des comptes de la Nouvelle-Calédonie", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148675", "@fin": "2999-01-01", "#text": "TITRE VI : Dispositions applicables en Nouvelle-Calédonie", "@debut": "1999-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134855", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : Les chambres territoriales des comptes", "@debut": "2007-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115526", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales 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": "LEGIARTI000006357568", "@fin": "1999-03-21", "@num": "L262-4", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357569", "@fin": "2001-12-31", "@num": "L262-4", "@etat": "MODIFIE", "@debut": "1999-03-21", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006357570", "@fin": "2017-05-01", "@num": "L262-4", "@etat": "TRANSFERE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033264047", "@fin": "2999-01-01", "@num": "L262-4", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes des communes ou groupements de communes dont la population n'excède pas 2 000 habitants et dont le montant des recettes ordinaires figurant au dernier compte administratif est inférieur à 305 000 euros ainsi que ceux de leurs établissements publics font l'objet, sous réserve des dispositions des articles L. 262-36 et L. 262-38, d'un apurement administratif par les directeurs locaux des finances publiques.

\n
\n
" } }, "LEGIARTI000034521205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "165", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521205", "URL": "article/LEGI/ARTI/00/00/34/52/12/LEGIARTI000034521205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034610704", "#text": "Code des juridictions financières - Paragraphe 1 : Jugement des comptes (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034610693", "#text": "Code des juridictions financières - Paragraphe 2 : Contrôle de l'apurement administ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034572156", "#text": "Code des juridictions financières - Sous-paragraphe 1 : Seuils (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034572600", "#text": "Code des juridictions financières - Sous-paragraphe 2 : Mise en œuvre (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034610707", "#text": "Code des juridictions financières - Sous-section 1 : Compétences juridictionnelles (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034610742", "#text": "Code des juridictions financières - Sous-section 2 : Condamnation des comptables à ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006192138", "#text": "Code des juridictions financières - Sous-section 3 : Condamnation des comptables à ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572348", "@num": "D262-41", "#text": "Code des juridictions financières - art. D262-41 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572350", "@num": "D262-42", "#text": "Code des juridictions financières - art. D262-42 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572602", "@num": "D262-44", "#text": "Code des juridictions financières - art. D262-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572604", "@num": "D262-45", "#text": "Code des juridictions financières - art. D262-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572606", "@num": "D262-46", "#text": "Code des juridictions financières - art. D262-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572608", "@num": "D262-47", "#text": "Code des juridictions financières - art. D262-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572610", "@num": "D262-48", "#text": "Code des juridictions financières - art. D262-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572612", "@num": "D262-49", "#text": "Code des juridictions financières - art. D262-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572614", "@num": "D262-50", "#text": "Code des juridictions financières - art. D262-50 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034572616", "@num": "D262-51", "#text": "Code des juridictions financières - art. D262-51 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618174", "@num": "R262-35", "#text": "Code des juridictions financières - art. R262-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042915", "@num": "R262-36", "#text": "Code des juridictions financières - art. R262-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610700", "@num": "R262-38", "#text": "Code des juridictions financières - art. R262-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610696", "@num": "R262-39", "#text": "Code des juridictions financières - art. R262-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610715", "@num": "R262-40", "#text": "Code des juridictions financières - art. R262-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610729", "@num": "R262-43", "#text": "Code des juridictions financières - art. R262-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034610719", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358884", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042921", "@num": "R262-53", "#text": "Code des juridictions financières - art. R262-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521104", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions relatives au titre VI de la deuxième 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": "LEGIARTI000034521205", "@fin": "2999-01-01", "@num": "165", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034515272", "@fin": "2999-01-01", "@num": "165", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. D262-41, Art. D262-42\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R262-52, Art. R262-43\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-paragraphe 2 : Mise en œuvre , Art. D262-44, Art. D262-45, Art. D262-46, Art. D262-47, Art. D262-48, Art. D262-49, Art. D262-50, Art. D262-51\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 3 : Condamnation des comptables à l'amende\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R262-35, Art. R262-38, Art. R262-36, Art. R262-39
\n

\n
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A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 2 : Condamnation des comptables à l'amende\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R262-53, Art. R262-52
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-paragraphe 1 : Seuils \n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R262-52, Art. R262-40\n
\n

\n
\n
\n
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A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 1 : Compétences juridictionnelles, Sct. Paragraphe 1 : Jugement des comptes, Art. R262-38, Art. R262-39, Sct. Paragraphe 2 : Contrôle de l'apurement administratif des comptes\n
\n

\n
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Article D262-44 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2017 (Code des juridictions financières)