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En cas d'incapacité, d'absence ou de décès des comptables, la notification est faite dans les mêmes conditions à leurs représentants légaux ou à leurs héritiers.

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R272-89 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274902", "@num": "R272-90", "#text": "Code des juridictions financières - art. R272-90 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274885", "@num": "R272-91", "#text": "Code des juridictions financières - art. R272-91 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274904", "@num": "R272-92", "#text": "Code des juridictions financières - art. R272-92 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274875", "@num": "R272-93", "#text": "Code des juridictions financières - art. R272-93 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611773", "@num": "R272-95", "#text": "Code des juridictions financières - art. R272-95 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030225294", "@num": "R272-95", "#text": "Code des juridictions financières - art. R272-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593587", "@num": "R272-96", "#text": "Code des juridictions financières - art. R272-96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593589", "@num": "R272-97", "#text": "Code des juridictions financières - art. R272-97 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611806", "@num": "R272-97-1", "#text": "Code des juridictions financières - art. R272-97-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593660", "@num": "R272-98", "#text": "Code des juridictions financières - art. R272-98 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593683", "@num": "R272-99", "#text": "Code des juridictions financières - art. R272-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389577", "@num": "L1612-19-1", "#text": "Code général des collectivités territoriales - art. L1612-19-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690669", "@num": "L6111-1", "#text": "Code de la santé publique - art. L6111-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521105", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions relatives au titre VII 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": "LEGIARTI000034521241", "@fin": "2999-01-01", "@num": "177", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034515701", "@fin": "2999-01-01", "@num": "177", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-95
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-52, Art. R272-98
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-84, Sct. Paragraphe 4 : Notification et communication des jugements et des ordonnances\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-56, Art. R272-57, Art. R272-58
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-73, Art. R272-59, Art. R272-74, Art. R272-60, Art. R272-75, Art. R272-61, Art. R272-76, Art. R272-62, Art. R272-77, Art. R272-63, Art. R272-78, Art. R272-64, Art. R272-79, Art. R272-66, Art. R272-80, Art. R272-68, Art. R272-81, Art. R272-69, Art. R272-82, Art. R272-70
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-59, Art. R272-60, Art. R272-61, Art. R272-62, Art. R272-63, Art. R272-64, Art. R272-65, Art. R272-66, Art. R272-67, Art. R272-68, Art. R272-69, Art. R272-70
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Paragraphe 7 : Rectifications des observations définitives \n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Paragraphe 1 : Ouverture du contrôle , Sct. Paragraphe 2 : Délibérations \n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-70-1, Art. R272-53, Art. R272-64, Art. R272-54
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-53, Art. R272-54, Art. R272-55
\n

\n
\n
A modifié les dispositions suivantes :

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

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-83, Art. R272-71, Art. R272-37, Art. R272-73
\n

\n
\n
A créé les dispositions suivantes :

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

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-100, Art. R272-101, Art. R272-102\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-84, Art. R272-74, Art. R272-85, Art. R272-75, Art. R272-86, Art. R272-76, Art. R272-87, Art. R272-77, Art. R272-88, Art. R272-78, Art. R272-89, Art. R272-79, Art. R272-90, Art. R272-80, Art. R272-91, Art. R272-81, Art. R272-92, Art. R272-82, Art. R272-93, Art. R272-83
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-74, Art. R272-75, Art. R272-76, Art. R272-77, Art. R272-78, Art. R272-79, Art. R272-80, Art. R272-81, Art. R272-82, Art. R272-83\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Paragraphe 1 : Principes généraux , Sct. Paragraphe 2 : Exercice du droit de communication , Art. D272-48, Art. D272-49\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-115, Art. R272-116\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-105, Art. R272-106, Art. R272-109, Art. R272-110\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
Sct. Paragraphe 6 : Communication des observations définitives
\n

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

- Code des juridictions financières
Art. R272-50, Art. R272-51, Art. R272-52
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-paragraphe 2 : Dispositions applicables à la phase contentieuse , Sct. Paragraphe 3 : Dématérialisation des échanges , Sct. Sous-paragraphe 1 : Dispositions applicables à la phase non contentieuse \n
\n

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

- Code des juridictions financières
\n Sct. Sous-section 1 : Règles générales de procédure, Art. R272-45, Art. R272-46, Art. R272-47
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R272-71, Art. R272-56, Art. R272-72, Art. R272-57
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D272-85\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. Paragraphe 5 : Dispositions diverses\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D272-98, Art. D272-94
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 3 : Dispositions relatives au contrôle des comptes et de la gestion\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-43, Art. R272-95
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-96, Art. R272-97, Art. R272-97-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-99, Sct. Paragraphe 3 : Observations provisoires , Sct. Paragraphe 4 : Auditions , Art. R272-103
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-70, Art. R272-104\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-53, Art. R272-100, Art. R272-54, Art. R272-101, Art. R272-48, Art. R272-102
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Section 8 : Dispositions diverses., Art. D272-99\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-107, Sct. Paragraphe 5 : Observations définitives , Art. R272-108\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-57, Art. R272-105, Art. R272-62, Art. R272-106, Art. R272-59, Art. R272-109, Art. R272-61, Art. R272-110
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-44, Art. R272-50, Art. R272-46, Art. R272-51, Art. R272-47, Art. R272-52\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-111, Art. R272-112, Art. R272-113\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-71, Art. R272-72, Art. R272-73\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Paragraphe 8 : Dispositions spécifiques au contrôle des établissements et services sociaux et médico-sociaux et des établissements de santé privés, Art. R272-117, Art. R272-118\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-59, Art. R272-111, Art. R272-65, Art. R272-112, Art. R272-67, Art. R272-113
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-42, Art. R272-45, Art. R272-68, Art. R272-47
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-paragraphe 2 : Révision \n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-95, Art. R272-84\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D272-97, Art. D272-85
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. D272-86, Art. D272-87, Art. D272-88, Art. D272-89, Art. D272-90, Art. D272-91, Art. D272-92, Art. D272-93\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R272-63, Art. R272-114\n
\n

\n
" } }, "LEGIARTI000034593243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D272-90", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034593243", "URL": "article/LEGI/ARTI/00/00/34/59/32/LEGIARTI000034593243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521241", "@num": "177", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 177", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000047765758", "@num": "13", "#text": "Décret n°2023-520 du 29 juin 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000047752329", "@nortexte": "PRMX2234718D", "@numtexte": "2023-520", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-29" }, { "@id": "LEGIARTI000034593237", "@num": "D272-87", "#text": "Code des juridictions financières - art. D272-87", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034593239", "@num": "D272-88", "#text": "Code des juridictions financières - art. D272-88", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020668305", "@fin": "2009-05-25", "#text": "Section 9 : Apurement administratif et voies de recours \r\ndevant la chambre territoriale des comptes.", "@debut": "2009-05-25" }, { "@id": "LEGISCTA000027274906", "@fin": "2017-05-01", "#text": "Paragraphe 4 : Apurement administratif et voies de recours devant la chambre territoriale des comptes.", "@debut": "2009-05-25" }, { "@id": "LEGISCTA000034611776", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020668250", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions relatives aux activités juridictionnelles.", "@debut": "2009-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020668027", "@fin": "2999-01-01", "#text": "Section 7 : Procédure.", "@debut": "2009-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020668203", "@fin": "2017-05-01", "#text": "Chapitre II : La chambre territoriale des comptes.", "@debut": "2009-05-25" }, { "@id": "LEGISCTA000034611179", "@fin": "2999-01-01", "#text": "Chapitre II : De la chambre territoriale des comptes de la Polynésie française", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020668211", "@fin": "2999-01-01", "#text": "TITRE VII : Dispositions applicables en Polynésie française.", "@debut": "2009-05-25" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034593243", "@fin": "2023-07-01", "@num": "D272-90", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les jugements de la chambre territoriale des comptes concernant les personnes déclarées comptables de fait leur sont notifiés par le secrétaire général de la chambre territoriale des comptes.

Le cas échéant, cette notification est faite suivant les procédures visées aux articles D. 272-87 et D. 272-88 du présent code.

Les jugements de gestion de fait sont notifiés dans les mêmes formes au représentant et au comptable public de la collectivité ou de l'établissement public concerné ainsi qu'au représentant de l'Etat dans le département. Le procureur financier et le directeur local des finances publiques reçoivent communication desdits jugements.

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Le dossier du recours est transmis au greffe de la Cour des comptes par le greffe de la chambre territoriale qui en avise le requérant et les autres parties.

Les comptes concernés par le jugement attaqué peuvent être joints au dossier du recours, en tout ou partie, à l'initiative du ministère public près la chambre ou sur demande du procureur général près la Cour des comptes.

Pour la transmission, il est fait application, le cas échéant, des dispositions des articles D. 272-88 et D. 272-89.

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Article D272-88 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2017 (Code des juridictions financières)