{ "article": { "LEGIARTI000034609905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-33", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034609905", "URL": "article/LEGI/ARTI/00/00/34/60/99/LEGIARTI000034609905.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034521402", "@num": "126", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 126", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000046781981", "@num": "5", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000027270147", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965287", "@num": "D242-32", "#text": "Code des juridictions financières - art. D242-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269201", "@num": "D242-34", "#text": "Code des juridictions financières - art. D242-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043299", "@num": "D246-2", "#text": "Code des juridictions financières - art. D246-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034542637", "@fin": "2023-01-01", "#text": "Sous-section 3 : Réformation", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027267798", "@fin": "2023-01-01", "#text": "Section 3 : Voies de recours", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027268875", "@fin": "2015-02-13", "@num": "D242-33", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030225212", "@fin": "2017-05-01", "@num": "D242-33", "@etat": "TRANSFERE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034609905", "@fin": "2023-01-01", "@num": "D242-33", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le dossier du recours est adressé par le ministère public à la chambre régionale des comptes qui statue, après une audience publique, sur la recevabilité du recours et, s'il y a lieu, sur le fond du litige.

" } }, "LEGIARTI000027270147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-31", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027270147", "URL": "article/LEGI/ARTI/00/00/27/27/01/LEGIARTI000027270147.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249325", "@num": "60", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521402", "@num": "126", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 126", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000028965282", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609905", "@num": "D242-33", "#text": "Code des juridictions financières - art. D242-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043290", "@num": "D244-5", "#text": "Code des juridictions financières - art. D244-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027270093", "@fin": "2017-05-01", "#text": "Section 4 : Apurement administratif et voies de recours devant les chambres régionales des comptes", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000034609936", "@fin": "2023-01-01", "#text": "Section 4 : Notification et communication des jugements et des ordonnances", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027270147", "@fin": "2017-05-01", "@num": "D242-31", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034609890", "@fin": "2023-01-01", "@num": "D242-31", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000028965287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-32", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2014-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028965287", "URL": "article/LEGI/ARTI/00/00/28/96/52/LEGIARTI000028965287.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028964502", "@num": "9", "#text": "Décret n°2014-504 du 19 mai 2014 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000028964024", "@nortexte": "PRMX1410228D", "@numtexte": "2014-504", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-19" }, { "@id": "LEGIARTI000034521404", "@num": "127", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 127", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000030225207", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609905", "@num": "D242-33", "#text": "Code des juridictions financières - art. D242-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609931", "@num": "D242-34", "#text": "Code des juridictions financières - art. D242-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618194", "@num": "D246-1", "#text": "Code des juridictions financières - art. D246-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274717", "@num": "D254-6", "#text": "Code des juridictions financières - art. D254-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274746", "@num": "D262-103", "#text": "Code des juridictions financières - art. D262-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274854", "@num": "D272-97", "#text": "Code des juridictions financières - art. D272-97 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036060200", "@num": "R241-10", "#text": "Code des juridictions financières - art. R241-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358498", "@num": "R242-2", "#text": "Code des juridictions financières - art. R242-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274806", "@num": "R262-23", "#text": "Code des juridictions financières - art. R262-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027268862", "@fin": "2017-05-01", "#text": "Section 5 : Notification des jugements et des ordonnances", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164190", "@fin": "2013-04-01", "#text": "CHAPITRE II : Contrôle budgétaire", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000027274424", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148708", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027269168", "@fin": "2014-05-22", "@num": "D242-32", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965287", "@fin": "2017-05-01", "@num": "D242-32", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034609898", "@fin": "2023-01-01", "@num": "D242-32", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le secrétaire général de la chambre régionale des comptes notifie les jugements et ordonnances aux personnes mentionnées aux articles R. 242-2 et R. 242-11. Sous réserve des dispositions des articles D. 242-33, D. 242-34 et D. 242-35, cette notification, en ce qui concerne les comptables patents, est effectuée sous couvert des directeurs départementaux ou, le cas échéant, régionaux des finances publiques qui adressent, dans un délai de quinze jours, les jugements et les ordonnances aux comptables par voie électronique ou, par exception, par tout autre moyen probant.

Les directeurs départementaux ou, le cas échéant, régionaux des finances publiques adressent au secrétaire général de la chambre régionale des comptes les justificatifs de la notification aux comptables patents.

\n
" } }, "LEGIARTI000034521402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "126", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521402", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000034542637", "#text": "Code des juridictions financières - Sous-section 3 : Réformation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965275", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965282", "@num": "D242-29", "#text": "Code des juridictions financières - art. D242-29 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030225207", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609881", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027270147", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609890", "@num": "D242-31", "#text": "Code des juridictions financières - art. D242-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609898", "@num": "D242-32", "#text": "Code des juridictions financières - art. D242-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609905", "@num": "D242-33", "#text": "Code des juridictions financières - art. D242-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521098", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le titre IV", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521102", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions relatives à la première 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" } ], "@date_publi": "2017-04-30", "@date_signature": "2017-04-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034521402", "@fin": "2999-01-01", "@num": "126", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034516941", "@fin": "2999-01-01", "@num": "126", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Sous-section 3 : Réformation \n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. D242-30, Art. D242-31, Art. D242-32, Art. D242-33
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D242-31, Art. D242-33, Art. D242-30, Art. D242-32, Art. D242-29\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. D231-30, Art. D242-30\n
\n

\n
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Le recours en réformation contre un arrêté de décharge pris par l'autorité compétente de l'Etat doit être déposé ou adressé au greffe de la chambre régionale des comptes.

Le dépôt du recours interrompt, à compter de la date de son enregistrement, le délai de six mois prévu à l'article L. 231-7.

Le recours doit, à peine de nullité, exposer les faits et les moyens ainsi que les conclusions. Il doit être appuyé de tous les documents nécessaires pour établir le bien-fondé de la demande et, sauf en ce qui concerne les contribuables autorisés, d'une ampliation de l'arrêté attaqué.

Le greffe près la chambre régionale des comptes communique le recours à l'autorité compétente de l'Etat et aux autres intéressés visés à l'article D. 242-30. Cette formalité est réputée accomplie à l'égard des ministres intéressés par envoi au représentant de l'Etat dans le département où a été prise la décision attaquée.

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Article D242-33 AUTONOME ABROGE, en vigueur du 01/05/2017 au 01/01/2023 (Code des juridictions financières)