{ "article": { "LEGIARTI000044427028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R264-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000044427028", "URL": "article/LEGI/ARTI/00/00/44/42/70/LEGIARTI000044427028.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044424287", "@num": "1", "#text": "Décret n°2021-1563 du 2 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044408423", "@nortexte": "ECOE2121092D", "@numtexte": "2021-1563", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-02" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044424338", "@num": "R264-1", "#text": "Code des juridictions financières - art. R264-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018687097", "@fin": "2999-01-01", "#text": "Sous-section 1 : A l'égard de la Nouvelle-Calédonie, des provinces et de leurs établissements publics.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018687095", "@fin": "2999-01-01", "#text": "Section 2 : Obligations et missions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018687083", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Des comptables", "@debut": "2000-04-16" } ] }, "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": "LEGIARTI000044427028", "@fin": "2999-01-01", "@num": "R264-3", "@etat": "VIGUEUR", "@debut": "2021-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptables mentionnés à l'article R. 264-1 assurent le recouvrement des impôts, droits et taxes perçus en application du code des impôts de la Nouvelle-Calédonie.

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A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R264-1, Art. R264-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R264-3, Art. R264-4\n
\n

\n
" } }, "LEGIARTI000044424338": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R264-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000044424338", "URL": "article/LEGI/ARTI/00/00/44/42/43/LEGIARTI000044424338.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044424287", "@num": "1", "#text": "Décret n°2021-1563 du 2 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044408423", "@nortexte": "ECOE2121092D", "@numtexte": "2021-1563", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-02" }, { "@id": "LEGIARTI000044427028", "@num": "R264-3", "#text": "Code des juridictions financières - art. R264-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018687087", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions statutaires", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018687083", "@fin": "2999-01-01", "#text": "CHAPITRE IV : Des comptables", "@debut": "2000-04-16" } ] }, "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": "LEGIARTI000044424338", "@fin": "2999-01-01", "@num": "R264-1", "@etat": "VIGUEUR", "@debut": "2021-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le gouvernement de la Nouvelle-Calédonie nomme le receveur des services fiscaux et le chef du service de la publicité foncière.
\n
\n Ceux-ci ont la qualité de comptable public secondaire. Ils centralisent leurs opérations dans les comptes du comptable de la Nouvelle-Calédonie.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044424338", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000044427028", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044424287", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000044427028", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044427028", "liens_entrants": true }

Article R264-3 AUTONOME VIGUEUR, en vigueur depuis le 05/12/2021 (Code des juridictions financières)