31 mai 1921
15 octobre 1945
Aux termes de la loi de finances du 31 mai 1921, la Commission supérieure des dommages de guerre est présidée par un conseiller d’État et comprend quatre conseillers d’État, deux maîtres des requêtes au Conseil d’État, deux magistrats de la Cour des comptes, deux magistrats de la Cour d'appel de Paris, deux professeurs de la faculté de droit de Paris, deux anciens avocats au Conseil d’État et à la Cour de cassation. Elle est divisée en deux sections de sept membres, présidées chacune par un conseiller d’État. Les affaires sont jugées devant l’une des sections, qui peut décider du renvoi à la commission supérieure en assemblée plénière. Chaque section statue au nombre de cinq membres au moins et l'assemblée plénière au nombre de onze membres au moins. Le service du greffe de la commission supérieure est assuré par le secrétariat général du Conseil d’État.
Quant à elle, la section spéciale est présidée par un conseiller à la Cour de cassation et comprend quatre conseillers d’État ou maîtres des requêtes au Conseil d’État, quatre magistrats de la Cour des comptes, et quatre magistrats de la Cour d’appel. Elle est divisée en trois sous-sections, présidées par un conseiller d’État, un conseiller d’État honoraire et un président de chambre honoraire à la Cour d'appel de Paris, comprenant chacune au moins trois membres. Les affaires sont instruites selon la procédure applicable à la commission supérieure : elles sont jugées par la sous-section, ou, en cas de renvoi, par la section spéciale siégeant en séance plénière. Comme les décisions de la commission supérieure, les décisions de la section spéciale ne sont susceptibles d’aucun recours.
En application de la loi du 31 juillet 1933, le nombre de sous-sections de la section spéciale diminue, les effectifs de la commission et de la section spéciale sont réduits et la présidence de la section spéciale est confiée à un conseiller d’État. La loi du 31 juillet 1933 modifie également le mode de désignation des membres, mettant un terme au régime de l'élection. Auparavant, les membres du Conseil d’État étaient en effet élus en séance d'assemblée générale. Après l'entrée en vigueur de la loi, ils sont nommés par arrêté du garde des Sceaux, ministre de la Justice, sur la proposition du vice-président du Conseil d’État. Un arrêté interministériel du 9 avril 1936 réduit une nouvelle fois les effectifs de la commission supérieure et de la section spéciale.
La loi du 17 avril 1919 reconnaît un droit à réparation des dommages de guerre pour les victimes de la Première Guerre mondiale reposant sur les principes d'égalité et de solidarité de tous les Français devant les charges de la guerre. Elle crée plusieurs entités juridiques compétentes pour juger les affaires relatives aux demandes d'indemnisation des dommages de guerre de leurs ressorts : les commissions cantonales, chargées de constater et d'évaluer les dommages, et les tribunaux des dommages de guerre, chargés de fixer le montant définitif des indemnités en cas de non-conciliation des parties devant les commissions cantonales. Les décisions des tribunaux des dommages de guerre peuvent être l'objet de recours devant le Conseil d’État pour incompétence, excès de pouvoir ou violation de la loi.
La loi de finances du 31 mai 1921 institue temporairement près le Conseil d’État une Commission supérieure des dommages de guerre, juridiction d’appel chargée de statuer souverainement sur les recours formés contre les décisions des tribunaux des dommages de guerre et des conseils de préfecture jugeant en matière de dommages de guerre.
La loi du 2 mai 1924 institue une section spéciale de la Commission supérieure des dommages de guerre chargée de statuer sur les recours en réduction formés par le ministre des Régions libérées tendant à réduire, conformément aux propositions d'un comité central de préconciliation, les indemnités allouées aux sinistrés par les commissions cantonales ou les tribunaux des dommages de guerre.
La loi du 23 mars 1928 modifiant la loi du 2 mai 1924 et la loi du 30 mars 1929 étendent respectivement la compétence de la section spéciale aux recours introduits par les sinistrés pour faire établir la valeur vénale de leurs immeubles bâtis ou limiter le montant des restitutions ordonnées au profit du Trésor public, et aux recours contre les décisions des comités départementaux d'arbitrage, chargés de se prononcer en appel des décisions des commissions départementales sur des réclamations concernant l'attribution de frais supplémentaires pour produits finis.
La Commission supérieure des dommages de guerre et la section spéciale sont supprimées par l’ordonnance n° 45-2395 du 15 octobre 1945. Les affaires pendantes sont transférées au Conseil d’État statuant au contentieux.
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