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Conformément à l'article 89 du décret n° 2022-1605 du 22 décembre 2022, ces dispositions sont applicables à compter du 1er janvier 2023 dans les conditions fixées aux II à IV dudit article.

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Les ordonnateurs et les régisseurs produisent les pièces justificatives de leurs opérations à leur comptable assignataire ou au comptable dont ils relèvent.
\n

" } }, "LEGIARTI000046781768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046781768", "URL": "article/LEGI/ARTI/00/00/46/78/17/LEGIARTI000046781768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000689210", "#text": "Décret n° 76-832 du 24 août 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000689210", "@numtexte": "76-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-24" }, { "@id": "LEGISCTA000046789211", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - Chapitre VI : Prise en charge par l'Etat des dé... 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art. 173-2 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046789230", "@num": "173-3", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 173-3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046789232", "@num": "173-4", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 173-4 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790782", "@num": "193", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 193 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790740", "@num": "195", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 195 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790738", "@num": "199", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 199 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790809", "@num": "21", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 21 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790735", "@num": "214", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 214 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046789094", "@num": "22-1", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 22-1 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790733", "@num": "235", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 235 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790802", "@num": "38", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 38 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790798", "@num": "52", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 52 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000046790796", "@num": "86", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 86 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000045398098", "@num": "32", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000006357173", "@num": "L131-12", "#text": "Code des juridictions financières - art. L131-12", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045400482", "@num": "L131-14", "#text": "Code des juridictions financières - art. L131-14", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357158", "@num": "L131-2", "#text": "Code des juridictions financières - art. L131-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357167", "@num": "L131-7", "#text": "Code des juridictions financières - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357169", "@num": "L131-9", "#text": "Code des juridictions financières - art. L131-9", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070633", "#text": "Code général des collectivités territoriales", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615378", "@num": "54", "#text": "Code des douanes - art. 54", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685805", "@num": "L1113-1", "#text": "Code de la santé publique - art. L1113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "dispositions de l'article R. 276-2 du livre des procédures fiscales", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046781617", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes à l'ensemble des comptables publics ou régisseurs", "@debut": "2022-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046781591", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions de coordination non codifiées", "@debut": "2022-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046781639", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS D'ADAPTATION ET DE COORDINATION RELATIVES À LA SUPPRESSION DU RÉGIME DE RESPONSABILITÉ PERSONNELLE ET PÉCUNIAIRE DES COMPTABLES PUBLICS ET ASSIMILÉS ET DES RÉGISSEURS", "@debut": "2022-12-24" } ] }, "@cid": "JORFTEXT000046778725", "@nor": "ECOX2230363D", "@num": "2022-1605", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1605 du 22 décembre 2022 portant application de l'ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics et modifiant diverses dispositions relatives aux comptables publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046778725", "@c_titre_court": "Décret n°2022-1605 du 22 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1605 du 22 décembre 2022 portant application de l'ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics et modifiant diverses dispositions relatives aux comptables publics", "@debut": "2022-12-24", "@id_txt": "LEGITEXT000046781520", "@c_titre_court": "Décret n°2022-1605 du 22 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-23", "@date_signature": "2022-12-22", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046781768", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046779243", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Décret n° 2012-1246 du 7 novembre 2012
\n Sct. Chapitre VI : Prise en charge par l'Etat des déficits résultant exclusivement des fautes ou erreurs du comptable public de l'Etat ou ses agents, Art. 173-1, Art. 173-2, Art. 173-3, Art. 173-4\n
\n

\n
\n
A créé les dispositions suivantes :

- Décret n° 2012-1246 du 7 novembre 2012
\n Art. 22-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Décret n° 2012-1246 du 7 novembre 2012
\n Art. 14-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Décret n° 2012-1246 du 7 novembre 2012
\n Art. 14, Art. 15, Art. 17, Art. 21, Art. 38, Art. 52, Art. 86, Art. 112, Art. 136, Art. 148, Art. 150, Art. 151, Art. 193, Art. 195, Art. 199, Art. 214, Art. 235, Art. 149\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046781768", "cible": false, "cidtexte": "JORFTEXT000026597003", "id": "LEGIARTI000046790731", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046790731", "liens_entrants": true }

Article 149 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2023 (Décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique)