{ "article": { "LEGIARTI000034611899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R311-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034611899", "URL": "article/LEGI/ARTI/00/00/34/61/18/LEGIARTI000034611899.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000034521476", "@num": "178", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 178", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034611903", "@num": "R311-1", "#text": "Code des juridictions financières - art. R311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148723", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Organisation", "@debut": "2005-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134877", "@fin": "2023-01-01", "#text": "TITRE Ier : La Cour de discipline budgétaire et financière", "@debut": "2005-06-18" }, { "@id": "LEGISCTA000046788243", "@fin": "2999-01-01", "#text": "TITRE Ier : Composition et organisation", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "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": "LEGIARTI000006358888", "@fin": "2017-05-01", "@num": "R311-2", "@etat": "TRANSFERE", "@debut": "2005-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034611899", "@fin": "2023-01-01", "@num": "R311-2", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046788237", "@fin": "2999-01-01", "@num": "R311-2", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Outre le président et le vice-président, la Cour est composée de dix membres titulaires et de six membres suppléants.

" } }, "LEGIARTI000006358887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R311-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2005-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006358887", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX2X311R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006242338", "@num": "2", "#text": "Décret n°2005-677 du 17 juin 2005 - art. 2 () JORF 18 juin 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000448566", "@nortexte": "ECOX0500013D", "@numtexte": "2005-677", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-17" }, { "@id": "LEGIARTI000034521476", "@num": "178", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 178", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034611899", "@num": "R311-2", "#text": "Code des juridictions financières - art. R311-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148723", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Organisation", "@debut": "2005-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134877", "@fin": "2023-01-01", "#text": "TITRE Ier : La Cour de discipline budgétaire et financière", "@debut": "2005-06-18" }, { "@id": "LEGISCTA000046788243", "@fin": "2999-01-01", "#text": "TITRE Ier : Composition et organisation", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "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": "LEGIARTI000006358887", "@fin": "2017-05-01", "@num": "R311-1", "@etat": "TRANSFERE", "@debut": "2005-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034611903", "@fin": "2023-01-01", "@num": "R311-1", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046788240", "@fin": "2999-01-01", "@num": "R311-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Outre le président et le vice-président, la cour est composée de dix membres titulaires et de six membres suppléants.
\n
II. - La cour comporte deux sections. Les sections comprennent un président et cinq membres titulaires désignés par le président de la cour. Elles sont présidées respectivement par le président et le vice-président de la cour.
\n
III. - Les affaires portées devant la cour sont délibérées en section.
\n
Le président de la cour ou le président de la section devant laquelle elle est portée peut renvoyer une affaire en formation plénière.
\n
Le président de la cour peut décider l'inscription directe d'une affaire en formation plénière.
\n
IV. - En cas d'absence ou d'empêchement de son président, la cour siégeant en formation plénière est présidée par le vice-président ou, à défaut, par le membre de la cour le plus anciennement nommé. En cas d'ancienneté égale de plusieurs membres, la présidence est assurée par le plus âgé.
\n
En cas d'absence ou d'empêchement de son président, une section est présidée par le président de l'autre section ou, en cas d'absence ou d'empêchement de celui-ci, par le membre de la section le plus anciennement nommé. En cas d'ancienneté égale de plusieurs membres, la présidence est assurée par le plus âgé.
\n
V. - La cour ne peut valablement délibérer en formation plénière ou en section que si quatre au moins des membres de la formation de jugement sont présents, dont au moins un membre du Conseil d'Etat et un membre de la Cour des comptes.
\n
Lorsque par suite de vacance, d'absence ou d'empêchement, la composition d'une section ne respecte pas les règles de quorum fixées au précédent alinéa, la section est complétée en priorité par un ou plusieurs membres titulaires de l'autre section et, à défaut, par un ou plusieurs membres suppléants désignés par le président de la cour. Les membres ainsi désignés sont choisis par ordre d'ancienneté de nomination à la cour. En cas d'ancienneté égale de plusieurs membres, le membre choisi est le plus âgé. Lorsqu'aucun membre du Conseil d'Etat ou de la Cour des comptes n'est présent, la section est complétée par un membre de la cour issu du Conseil d'Etat ou de la Cour des comptes désigné selon les mêmes règles.
\n
Lorsque par suite de vacance, d'absence ou d'empêchement, la composition de la formation plénière ne respecte pas les règles fixées au premier alinéa, la formation plénière est complétée par un ou plusieurs membres suppléants désignés par le président de la cour selon les règles fixées à l'alinéa précédent.
" } }, "LEGIARTI000034521476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "178", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034521476", "URL": "article/LEGI/ARTI/00/00/34/52/14/LEGIARTI000034521476.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358887", "@num": "R311-1", "#text": "Code des juridictions financières - art. R311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611903", "@num": "R311-1", "#text": "Code des juridictions financières - art. R311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541319", "@num": "R311-10", "#text": "Code des juridictions financières - art. R311-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541328", "@num": "R311-11", "#text": "Code des juridictions financières - art. R311-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541361", "@num": "R311-12", "#text": "Code des juridictions financières - art. R311-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541335", "@num": "R311-13", "#text": "Code des juridictions financières - art. R311-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358888", "@num": "R311-2", "#text": "Code des juridictions financières - art. R311-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611899", "@num": "R311-2", "#text": "Code des juridictions financières - art. R311-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030647814", "@num": "R311-3", "#text": "Code des juridictions financières - art. R311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611893", "@num": "R311-3", "#text": "Code des juridictions financières - art. R311-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358892", "@num": "R311-4", "#text": "Code des juridictions financières - art. R311-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611889", "@num": "R311-4", "#text": "Code des juridictions financières - art. R311-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358893", "@num": "R311-5", "#text": "Code des juridictions financières - art. R311-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034611885", "@num": "R311-5", "#text": "Code des juridictions financières - art. R311-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541299", "@num": "R311-6", "#text": "Code des juridictions financières - art. R311-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541301", "@num": "R311-7", "#text": "Code des juridictions financières - art. R311-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541303", "@num": "R311-8", "#text": "Code des juridictions financières - art. R311-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541305", "@num": "R311-9", "#text": "Code des juridictions financières - art. R311-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034521099", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions modifiant le titre Ier", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000034521106", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions relatives au livre III 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": "LEGIARTI000034521476", "@fin": "2999-01-01", "@num": "178", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034517100", "@fin": "2999-01-01", "@num": "178", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R311-12, Art. R311-6, Art. R311-7, Art. R311-8, Art. R311-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R311-2, Art. R311-1, Art. R311-3, Art. R311-10, Art. R311-4, Art. R311-11, Art. R311-5, Art. R311-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Art. R311-10, Art. R311-11, Art. R311-13\n
\n

\n
" } }, "LEGIARTI000034611903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R311-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034611903", "URL": "article/LEGI/ARTI/00/00/34/61/19/LEGIARTI000034611903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000034521476", "@num": "178", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 178", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000034611899", "@num": "R311-2", "#text": "Code des juridictions financières - art. R311-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148723", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Organisation", "@debut": "2005-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134877", "@fin": "2023-01-01", "#text": "TITRE Ier : La Cour de discipline budgétaire et financière", "@debut": "2005-06-18" }, { "@id": "LEGISCTA000046788243", "@fin": "2999-01-01", "#text": "TITRE Ier : Composition et organisation", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "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": "LEGIARTI000006358887", "@fin": "2017-05-01", "@num": "R311-1", "@etat": "TRANSFERE", "@debut": "2005-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034611903", "@fin": "2023-01-01", "@num": "R311-1", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046788240", "@fin": "2999-01-01", "@num": "R311-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour siège à la Cour des comptes.

" } }, "LEGIARTI000046788240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R311-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046788240", "URL": "article/LEGI/ARTI/00/00/46/78/82/LEGIARTI000046788240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 11 du décret n° 2022-1604 du 22 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023. Se reporter aux conditions d'application prévues aux II et III de l'article 11 dudit décret.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret n° 2000-338 du 14 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000046781985", "@num": "7", "#text": "Décret n°2022-1604 du 22 décembre 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000046778561", "@nortexte": "PRMX2229277D", "@numtexte": "2022-1604", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000034611899", "@num": "R311-2", "#text": "Code des juridictions financières - art. R311-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134877", "@fin": "2023-01-01", "#text": "TITRE Ier : La Cour de discipline budgétaire et financière", "@debut": "2005-06-18" }, { "@id": "LEGISCTA000046788243", "@fin": "2999-01-01", "#text": "TITRE Ier : Composition et organisation", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "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": "LEGIARTI000006358887", "@fin": "2017-05-01", "@num": "R311-1", "@etat": "TRANSFERE", "@debut": "2005-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034611903", "@fin": "2023-01-01", "@num": "R311-1", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046788240", "@fin": "2999-01-01", "@num": "R311-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour d'appel financière siège à la Cour des comptes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000034611903", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034611899", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006358887", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034611899", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000034521476", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034611899", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046788240", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034611899", "typelien": "CONCORDE" } ], "texte_version": { "JORFTEXT000000398961": { "SM": { "CONTENU": "Les dispositions législatives relatives aux juridictions financières, c'est-à-dire la Cour des comptes, les chambres régionales et territoriales des comptes et la Cour de discipline budgétaire et financière, ont été codifiées par les lois n° 94-1040 du 2 décembre 1994, n° 94-1132 du 27 décembre 1994 (partie organique) et n° 95-851 du 24 juillet 1995 (Cour de discipline budgétaire et financière).\nApplication des articles 3 et 4 de la loi n° 91-772 du 7 août 1991.\nLa codification des textes relatifs à l'outre-mer a dû être effectuée dans un contexte d'évolution statutaire rapide de la Nouvelle-Calédonie et de la Polynésie française. La solution choisie a été d'incorporer dans le code les dispositions concernant la chambre territoriale de Nouvelle-Calédonie, en tenant compte des modifications qu'impose la loi organique n° 99-209 du 19 mars 1999, mais de réserver à un exercice ultérieur celles relatives à la Polynésie française. En effet, s'agissant de ce territoire, il est apparu préférable de différer la codification de la partie réglementaire du code jusqu'à l'entrée en vigueur des textes en cours de préparation ou d'examen au Parlement (lois organique et ordinaire sur les communes de Polynésie, réforme du statut), qui modifieront sensiblement les dispositions législatives à appliquer.\nLe présent décret est applicable dans la collectivité territoriale de Mayotte.\nSont abrogés :\nl'article 66 du décret du 28 septembre 1807 contenant organisation de la Cour des comptes;\nl'article 1 du décret du 14 août 1880 concernant le costume du conseiller référendaire de 1ère classe à la Cour des comptes, délégué aux fonctions d'avocat général près ladite cour;\nl'article 1 du décret du 20 octobre 1880 qui fixe le costume du conseiller référendaire à la Cour des comptes, délégué aux fonctions de substitut du procureur général près ladite cour;\nl'article 1 du décret du 24 mai 1928 réglementant le costume du conseiller référendaire de 1ère classe à la Cour des comptes, délégué aux fonctions de secrétaire général de ladite cour;\nle décret du 29 juillet 1939 modifiant les conditions de recrutement des auditeurs de 1ère classe à la Cour des comptes;\nle décret n° 46-632 du 8 avril 1946;\nl'article 6 du décret n° 66-131 du 4 mars 1966;\nles décrets n° 69-366 du 11 avril 1969, n° 70-733 du 5 août 1970, n° 71-142 du 22 février 1971, n°75-223 du 8 avril 1975;\nles articles 9 à 13 du décret n° 77-1017 du 8 avril 1975;\nles décrets n° 82-970 du 16 novembre 1982, n° 83-370 du 4 mai 1983, n° 85-518 du 10 mai 1985;\nles articles 36 à 38 du décret n°85-924 du 30 août 1985 ;\nle décret n° 86-764 du 10 juin 1986, à l'exception des articles 6 à 9;\nles décrets n° 89-342 du 25 mai 1989, n° 89-863 du 27 octobre 1989;\nle décret n° 90-364 du 23 avril 1990, à l'exception de l'article 11;\nles articles 1 à 77, 101, 107, 110 à 130, 131 (en ce qu'il concerne les marchés) et 134 à 137 du décret n° 95-945 du 23 août 1995;\nles décrets n° 95-1322 du 28 décembre 1995, n° 96-755 du 21 août 1996 et n° 99-1155 du 29 décembre 1999." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000302232", "#text": "Décret du 14 août 1880", "@sens": "source", "@cidtexte": "JORFTEXT000000302232", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1880-08-14" }, { "@id": "JORFTEXT000000665365", "#text": "Décret du 20 octobre 1880", "@sens": "source", "@cidtexte": "JORFTEXT000000665365", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1880-10-20" }, { "@id": "JORFTEXT000000301559", "#text": "Décret du 24 mai 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000301559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1928-05-24" }, { "@id": "JORFTEXT000000483938", "#text": "Décret du 28 juillet 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000483938", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1939-07-28" }, { "@id": "JORFTEXT000000848169", "#text": "Décret n°46-632 du 8 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000848169", "@numtexte": "46-632", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000887346", "#text": "Décret n°66-131 du 4 mars 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000887346", "@numtexte": "66-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-04" }, { "@id": "JORFTEXT000000329375", "#text": "Décret n°69-366 du 11 avril 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000329375", "@numtexte": "69-366", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1969-04-11" }, { "@id": "JORFTEXT000000520528", "#text": "Décret n°70-733 du 5 août 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000520528", "@numtexte": "70-733", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1970-08-05" }, { "@id": "JORFTEXT000000334727", "#text": "Décret n°71-142 du 22 février 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000330895", "#text": "Décret n°73-122 du 8 février 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000330895", "@numtexte": "73-122", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-08" }, { "@id": "JORFTEXT000000703176", "#text": "Décret n°74-156 du 21 février 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000703176", "@numtexte": "74-156", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1974-02-21" }, { "@id": "JORFTEXT000000513271", "#text": "Décret n° 75-223 du 8 avril 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000513271", "@numtexte": "75-223", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-04-08" }, { "@id": "JORFTEXT000000700269", "#text": "Décret n°77-1017 du 1 septembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "JORFTEXT000000696140", "#text": "Décret n°77-1309 du 25 novembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000696140", "@numtexte": "77-1309", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-11-25" }, { "@id": "JORFTEXT000000884728", "#text": "Décret n°82-970 du 16 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000884728", "@numtexte": "82-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1982-11-16" }, { "@id": "JORFTEXT000000877725", "#text": "Décret n°83-370 du 4 mai 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877725", "@numtexte": "83-370", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-04" }, { "@id": "JORFTEXT000000501099", "#text": "LOI n° 84-16 du 11 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000334461", "#text": "Décret n°85-343 du 14 mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000334461", "@numtexte": "85-343", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-14" }, { "@id": "JORFTEXT000000333374", "#text": "Décret n°85-518 du 10 mai 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000333374", "@numtexte": "85-518", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-10" }, { "@id": "JORFTEXT000000502177", "#text": "Décret n° 85-924 du 30 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000502177", "@numtexte": "85-924", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-30" }, { "@id": "JORFTEXT000000522282", "#text": "Décret n°86-440 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522282", "@numtexte": "86-440", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000331781", "#text": "Décret n° 86-764 du 10 juin 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331781", "@numtexte": "86-764", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1986-06-10" }, { "@id": "JORFTEXT000000332321", "#text": "Décret n°87-307 du 5 mai 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332321", "@numtexte": "87-307", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-05" }, { "@id": "JORFTEXT000000885252", "#text": "Décret n°89-342 du 25 mai 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000882455", "#text": "Décret n°89-863 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882455", "@nortexte": "BUDR8906014D", "@numtexte": "89-863", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000341998", "#text": "Décret n° 90-10 du 2 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341998", "@nortexte": "ECOX8900142D", "@numtexte": "90-10", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-02" }, { "@id": "JORFTEXT000000167119", "#text": "Décret n°90-364 du 23 avril 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167119", "@nortexte": "DOMP9000008D", "@numtexte": "90-364", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-23" }, { "@id": "JORFTEXT000000707753", "#text": "Décret n°90-846 du 21 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707753", "@nortexte": "ECOP9000530D", "@numtexte": "90-846", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-21" }, { "@id": "JORFTEXT000000514909", "#text": "Décret n°91-135 du 2 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000514909", "@nortexte": "ECOP9100029D", "@numtexte": "91-135", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-02" }, { "@id": "JORFTEXT000000724377", "#text": "Décret n°92-1011 du 17 septembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000724377", "@nortexte": "SPSC9201761D", "@numtexte": "92-1011", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-17" }, { "@id": "JORFTEXT000000700499", "#text": "Décret n°93-427 du 17 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000700499", "@nortexte": "DOMP9300008D", "@numtexte": "93-427", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000729160", "#text": "Décret n°94-275 du 8 avril 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729160", "@nortexte": "ECOP9400121D", "@numtexte": "94-275", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-08" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000368561", "#text": "Loi n° 94-1132 du 27 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000368561", "@nortexte": "ECOX9300194L", "@numtexte": "94-1132", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000736685", "#text": "Loi n° 95-851 du 24 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "JORFTEXT000000189877", "#text": "Décret n°95-945 du 23 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000373498", "#text": "Décret n°95-1322 du 28 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000373498", "@nortexte": "ECOX9501274D", "@numtexte": "95-1322", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000194936", "#text": "Décret n°96-755 du 21 août 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "JORFTEXT000000393606", "#text": "Loi n° 99-209 du 19 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "JORFTEXT000000399413", "#text": "Décret n°99-1132 du 21 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000399413", "@nortexte": "ECOP9900637D", "@numtexte": "99-1132", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000580362", "#text": "Décret n°99-1155 du 29 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580362", "@nortexte": "ECOZ9900014D", "@numtexte": "99-1155", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006360573", "@num": "1", "#text": "Décret n°2000-338 du 14 avril 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006360576", "@num": "4", "#text": "Décret n°2000-338 du 14 avril 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000235393", "#text": "Décret2003-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "JORFTEXT000000443312", "#text": "Décret2004-885", "@sens": "cible", "@cidtexte": "JORFTEXT000000443312", "@nortexte": "MENG0401915D", "@numtexte": "2004-885", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-27" }, { "@id": "JORFTEXT000000295890", "#text": "Décret du 28 septembre 1807", "@sens": "source", "@cidtexte": "JORFTEXT000000295890", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1807-09-28" }, { "@id": "LEGIARTI000006358226", "@num": "D131-10", "#text": "Code des juridictions financières - art. 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Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code des juridictions financières (partie Législative) ;

Vu le code général des collectivités territoriales ;

Vu le code de la santé publique ;

Vu l'avis de la Commission supérieure de codification en date du 28 avril 1998 ;

Vu l'avis du Conseil supérieur des chambres régionales des comptes en date du 11 octobre 1999 ;

Vu l'avis du gouvernement de la Nouvelle-Calédonie en date du 18 novembre 1999 ;

Le Conseil d'Etat entendu,

Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 14 avril 2000.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La ministre de l'emploi et de la solidarité,

Martine Aubry

Le garde des sceaux, ministre de la justice,

Elisabeth Guigou

Le ministre de l'intérieur,

Jean-Pierre Chevènement

Le ministre de l'éducation nationale,

Jack Lang

Le ministre de la fonction publique

et de la réforme de l'Etat,

Michel Sapin

Le secrétaire d'Etat à l'outre-mer,

Jean-Jack Queyranne

La secrétaire d'Etat à la santé

et aux handicapés,

Dominique Gillot

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000398961", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000034611899", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034611899", "liens_entrants": true }

Article R311-2 AUTONOME MODIFIE, en vigueur du 01/05/2017 au 01/01/2023 (Code des juridictions financières)