الرئيسية الاجتهاد القضائي

رفض التأشير على سندات الطلب، لا يعفي الآمر بالصرف من المسؤولية

فبراير 02, 2020

رفض التأشير على سندات الطلب، لا يعفي الآمر بالصرف من المسؤولية

رفض التأشير على سندات الطلب، لا يعفي الآمر بالصرف من المسؤولية PDF

قرار عدد 2012/13/ت.ش.م.ش
بتاريخ 18 يناير 2013
الصادر في القضية عدد 2001/113/ت.م.ش.م
المتعلقة بالتسيير المالي لجماعة محلية

من أجل تطبيق القانون من حيث الزمن، يتعين التمييز بين القواعد الموضوعية والجوهرية من جهة، والقواعد الشكلية والإجرائية من جهة أخرى. فالقواعد الموضوعية (لاسيما المخالفات والعقوبات) لا تطبق بأثر رجعي إلا إذا كانت أصلح للمتابعين. بيد أن القواعد الشكلية الرامية إلى إعادة تنظيم مرفق قضائي وتوزيع الاختصاصات داخله أو المتصلة بالإجراءات وطرق الطعن والتقادم، فتطبيقها فورا وبأثر رجعي على القضايا الرائجة أمام جهاز قضائي أمر لازم قانونا على اعتبار أن قواعد الشكل لا تنشئ مخالفات جديدة ولا تشدد العقوبات الجارية عليها، وإنما تسعى إلى حسن تطبيق القواعد الموضوعية والرفع من الأداء العام للجهاز القضائي، طالما أنها لا تمس بأي حق مكتسب قبل تاريخ سريانها.

اختصاص المجلس في مادة التأديب المتعلق بالميزانية والشؤون المالية هو اختصاص قضائي آخر مختلف تماما عن اختصاص التدقيق والبت في الحسابات المنصوص عليه في الفصل الثاني من الباب الثاني من مدونة المحاكم المالية، سواء من حيث الأشخاص الخاضعين أو من حيث المسطرة المتبعة أوعلى صعيد المخالفات وقواعد إسناد المسؤولية والعقوبات؛

عدم رفض التأشير على مقترحات الالتزام بسندات الطلب من طرف مراقب الالتزام بالنفقات لا يعفي الآمر بالصرف من المسؤولية عن تجاوز سقف اللجوء إلى سندات الطلب.

يعتبر إصدار مسؤول مؤهل لسندات الطلب خلال نفس السنة، يتجاوز مبلغها الحد المسموح به قانونا وتتعلق بأعمال من نفس النوع، مخالفة لقواعد الالتزام بالنفقات العمومية.

يشكل اللجوء إلى ممون لا ينتمي لإحدى المهن التابعة لها الخدمة موضوع سند الطلب مخالفة لقواعد الالتزام بالنفقات العمومية.

تحميل إضغط للتحميل تحميل إضغط للتحميل

الأقسام الاجتهاد القضائي القضاء المالي

أخر المواضيع من قسم : الاجتهاد القضائي

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وضع القراءة :

حجم الخط

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