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Conformément à l’article 13 du décret n°2025-1428 du 30 décembre 2025, ces dispositions, dans leur rédaction résultant du décret précité, entrent en vigueur à compter de l'exercice budgétaire 2026, soit le 1^er janvier 2026.

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Les reversements de fonds provenant de restitutions pour cause de trop-payé à des créanciers de la collectivité territoriale sont ordonnés par le maire ou le président de l'assemblée délibérante qui délivre un ordre de reversement.

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R4211-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316768", "@num": "R4211-4", "#text": "Code général des collectivités territoriales - art. R4211-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655145", "@num": "R4311-1", "#text": "Code général des collectivités territoriales - art. R4311-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655155", "@num": "R4312-1", "#text": "Code général des collectivités territoriales - art. 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R4312-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655172", "@num": "R4313-1", "#text": "Code général des collectivités territoriales - art. R4313-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031823606", "@num": "R4313-2", "#text": "Code général des collectivités territoriales - art. R4313-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021655168", "@num": "R4313-3", "#text": "Code général des collectivités territoriales - art. 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R5211-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398145", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398146", "@num": "R5211-18", "#text": "Code général des collectivités territoriales - art. R5211-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316857", "@num": "R5212-7", "#text": "Code général des collectivités territoriales - art. R5212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398261", "@num": "R5334-1", "#text": "Code général des collectivités territoriales - art. R5334-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398262", "@num": "R5334-2", "#text": "Code général des collectivités territoriales - art. R5334-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032771150", "@num": "R5622-1", "#text": "Code général des collectivités territoriales - art. R5622-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053316939", "@num": "R5711-1-1", "#text": "Code général des collectivités territoriales - art. R5711-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398295", "@num": "R5711-2", "#text": "Code général des collectivités territoriales - art. R5711-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398296", "@num": "R5711-3", "#text": "Code général des collectivités territoriales - art. R5711-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398299", "@num": "R5711-5", "#text": "Code général des collectivités territoriales - art. R5711-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000053229225", "@nor": "ATDB2518398D", "@num": "2025-1428", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053229225", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1428 du 30 décembre 2025 relatif à la généralisation du compte financier unique et à l'harmonisation du cadre budgétaire et comptable des collectivités territoriales, de leurs groupements et de leurs établissements", "@debut": "2026-01-01", "@id_txt": "LEGITEXT000053289294", "@c_titre_court": "Décret n°2025-1428 du 30 décembre 2025" } ], "@ministere": "Ministère de l'aménagement du territoire et de la décentralisation", "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053289313", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053229244", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2522-1\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2512-17\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1611-25, Art. D1611-32-7, Art. D1611-32-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-26\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-31\n
\n

\n
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A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-60\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-63\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. TITRE Ier : BUDGETS ET COMPTES, Sct. CHAPITRE Ier : Dispositions générales, Sct. CHAPITRE II : Adoption du budget et règlement des comptes, Art. R3312-1, Art. R3312-2, Art. R3312-3, Art. R3312-8, Art. R3312-9, Art. R3312-10, Art. R3312-11, Art. D3312-12, Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R3313-1, Art. R3313-2, Art. R3313-3, Art. R3313-6, Art. R3313-7, Art. R3313-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5212-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes \n, Art. D5217-2, Art. D5217-3, Art. D5217-4, Art. D5217-5, Art. D5217-6, Art. D5217-7, Art. D5217-8, Art. D5217-9, Art. D5217-10, Art. D5217-11, Art. D5217-12, Art. D5217-13, Art. D5217-14, Art. D5217-15, Art. D5217-16, Art. D5217-17, Art. D5217-18, Art. D5217-19\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-22\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes\n, Art. D72-101-1, Art. D72-101-2, Art. D72-101-3, Art. D72-101-4, Art. D72-101-5, Art. D72-101-6, Art. D72-101-7, Art. D72-101-8, Art. D72-101-9, Art. D72-101-10, Art. D72-101-11, Art. D72-101-12, Art. D72-101-13, Art. D72-101-14, Art. D72-101-15, Art. D72-101-16, Art. D72-101-17, Art. D72-101-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1615-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-49\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-50\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-98\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2224-19-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-82-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3421-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes, Art. D3661-1, Art. D3661-2, Art. D3661-3, Art. D3661-4, Art. D3661-5, Art. D3661-6, Art. D3661-7, Art. D3661-8, Art. D3661-9, Art. D3661-10, Art. D3661-11, Art. D3661-12, Art. D3661-13, Art. D3661-14, Art. D3661-15, Art. D3661-16, Art. D3661-17, Art. D3661-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-12-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Budgets et comptes \n\n, Art. D71-111-1, Art. D71-111-2, Art. D71-111-3, Art. D71-111-4, Art. D71-111-5, Art. D71-111-6, Art. D71-111-7, Art. D71-111-8, Art. D71-111-9, Art. D71-111-10, Art. D71-111-11, Art. D71-111-12, Art. D71-111-13, Art. D71-111-14, Art. D71-111-15, Art. D71-111-16, Art. D71-111-17, Art. D71-111-18\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4413-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-35\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4425-37\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-20\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-3, Art. D2311-4, Art. D2311-5, Art. D2311-6, Art. D2311-7, Art. D2311-8, Art. R2311-9\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-2, Art. R3321-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 4 : Comptabilité \n, Art. D5217-24, Art. D5217-25, Art. D5217-26, Art. D5217-27, Art. D5217-28, Art. D5217-29, Art. D5217-30, Art. D5217-31, Art. D5217-32, Art. D5217-33, Art. D5217-34, Art. D5217-35, Art. D5217-36, Art. D5217-37, Art. D5217-38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-1-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1411-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1424-32-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-35-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-77-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-14-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1431-21\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 1 : Préparation et contrôle des actes budgétaires\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n, Art. D71-114-1, Art. D71-114-2, Art. D71-114-3, Art. D71-114-4, Art. D71-114-5, Art. D71-114-6, Art. D71-114-7, Art. D71-114-8, Art. D71-114-9, Art. D71-114-10, Art. D71-114-11, Art. D71-114-12, Art. D71-114-13, Art. D71-114-14, Art. D71-114-15, Art. D71-114-16\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 4 : Absence de transmission ou déficit du compte financier unique (R)\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R1612-27\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1424-32-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D1612-15-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-48-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-51, Art. R2221-52\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-90-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-93\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-84\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2121-8\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-17, Art. R2221-35\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-91\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2221-92\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2342-9, Art. D2342-10, Art. D2342-11, Art. D2342-12\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2311-11, Art. R2311-12, Art. R2311-13, Art. D2311-14, Art. D2311-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-16\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2313-1, Art. R2313-2, Art. R2313-3, Art. R2313-5, Art. R2313-6, Art. R2313-7, Art. R2313-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-1, Art. D2342-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2342-4, Art. D2342-5, Art. D2342-6, Art. D2342-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R3311-2, Art. R3311-3, Art. D3311-4, Art. D3311-5, Art. D3311-6, Art. D3311-7, Art. D3311-8, Art. D3311-9\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2343-1, Art. D2343-2, Art. D2343-3, Art. D2343-4, Art. D2343-5, Art. D2343-6, Art. D2343-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-1, Art. R4312-2, Art. R4312-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4312-5, Art. R4312-6, Art. R4312-7, Art. R4312-8, Art. D4312-9, Art. D4312-10\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Sous-section 1 : Budgets et comptes , Art. D4425-12, Art. D4425-13, Art. D4425-14, Art. D4425-15, Art. D4425-16, Art. D4425-17, Art. D4425-18, Art. D4425-19, Art. D4425-20, Art. D4425-21, Art. D4425-22, Art. D4425-23, Art. D4425-24, Art. D4425-25, Art. D4425-26, Art. D4425-27, Art. D4425-28, Art. D4425-29, Art. D4425-30, Art. D4425-31, Art. D4425-32, Art. D4425-33\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3321-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5217-23\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Dispositions financières, Sct. Section 1 : Dispositions générales., Art. R5334-1, Art. R5334-2, Art. D5334-3, Art. D5334-4, Art. D5334-5, Art. D5334-6, Art. D5334-7, Sct. Section 2 : Fin du régime particulier applicable aux agglomérations nouvelles\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-14\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-15\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5211-18\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5211-18-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D5722-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-110-2, Art. D71-110-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D71-113-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-100-2, Art. D72-100-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5622-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-2, Art. R5711-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R5711-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D72-103-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE IV : Comptabilité \n\n, Art. D72-104-1, Art. D72-104-2, Art. D72-104-3, Art. D72-104-4, Art. D72-104-5, Art. D72-104-6, Art. D72-104-7, Art. D72-104-8, Art. D72-104-9, Art. D72-104-10, Art. D72-104-11, Art. D72-104-12, Art. D72-104-13, Art. D72-104-14, Art. D72-104-15, Art. D72-104-16\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. Section 6 : Dispositions budgétaires et comptables, Art. R1612-39, Art. R1612-40, Art. R1612-41, Art. R1612-42, Art. R1612-43, Art. R1612-44, Art. R1612-45, Art. R1612-46, Art. R1612-47, Art. R1612-48, Art. R1612-49, Art. R1612-50, Art. R1612-51, Art. R1612-52, Art. R1612-53, Art. R1612-54, Art. R1612-55, Art. R1612-56, Art. R1612-57, Art. R1612-58, Art. R1612-59, Art. R1612-60, Art. R1612-61, Art. R1612-62, Art. R1612-63, Art. R1612-64, Art. R1612-65, Art. R1612-66, Art. R1612-67, Art. R1612-68, Art. R1612-6, Art. R1612-70, Art. R1612-71, Art. R1612-72, Art. R1612-73, Art. R1612-74, Art. R1612-75\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D3664-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE V : Comptabilité, Art. D3665-1, Art. D3665-2, Art. D3665-3, Art. D3665-4, Art. D3665-5, Art. D3665-6, Art. D3665-7, Art. D3665-8, Art. D3665-9, Art. D3665-10, Art. D3665-11, Art. D3665-12, Art. D3665-13, Art. D3665-14, Art. D3665-15\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D2311-15-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2312-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2321-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2333-45\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R2337-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. R4211-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE Ier : Dispositions générales, Art. R4311-1, Art. D4311-2, Art. D4311-3, Art. D4311-4, Art. D4311-5, Art. D4311-6, Art. D4311-7\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des collectivités territoriales
\n Sct. CHAPITRE III : Publicité des budgets et des comptes, Art. R4313-1, Art. R4313-2, Art. R4313-3, Art. R4313-4, Art. R4313-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n Art. D4321-2\n
\n

\n
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Article R1612-72 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2026 (Code général des collectivités territoriales)