Décret n° 2015-146 du 10 février 2015 relatif à la dématérialisation des échanges avec les juridictions financières
| Jurisdiction | France |
| Record Number | JORFTEXT000030222970 |
| Date de publication | 12 février 2015 |
| Enactment Date | 10 février 2015 |
| Publication au Gazette officiel | JORF n°0036 du 12 février 2015 |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2015/2/10/2015-146/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2015/2/10/PRMX1424636D/jo/texte |
| Court | Premier ministre |
Publics concernés : magistrats et autres agents des juridictions financières, agents des services déconcentrés des finances publiques, comptables publics.
Objet : dématérialisation des échanges avec les juridictions financières.
Entrée en vigueur : le texte entre en vigueur le lendemain du jour de sa publication.
Notice : afin d'adapter le cadre juridique aux besoins de dématérialisation des échanges des juridictions financières, le présent décret prévoit les dispositions suivantes :
- le principe, et non l'obligation, de la dématérialisation des échanges de données et de la transmission des actes dans le cadre des procédures des juridictions financières ;
- le renvoi à un arrêté du premier président de la Cour des comptes pour définir les caractéristiques des applications qui seront utilisées pour ces échanges ;
- le principe d'une authentification des interlocuteurs selon des modalités souples avec la possibilité que, en l'absence de signature électronique, un exemplaire papier signé soit conservé par le rédacteur et demandé en cas de besoin ;
- la modification des articles du code des juridictions financières qui prévoient aujourd'hui que des notifications sont effectuées sur support papier.
Références : le code des juridictions financières, dans sa rédaction issue du présent décret, peut être consulté sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Vu la Constitution, notamment son article 37 ;
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