Conseil d'Etat, 1 / 4 SSR, du 6 octobre 1978, 05759, inédit au recueil Lebon
Judgement Number | 05759 |
Record Number | CETATEXT000007679747 |
Date | 06 octobre 1978 |
Court | Council of State (France) |
CONSIDERANT QUE LES ARTICLES 1007 A 1010 DU CODE GENERAL DES IMPOTS INSTITUENT UNE TAXE DIFFERENTIELLE ET UNE TAXE SPECIALE SUR LES VEHICULES A MOTEUR ET UNE TAXE SUR LES VEHICULES DES SOCIETES ; QU'AUX TERMES DE L'ARTICLE 4, II, PREMIER ET DEUXIEME ALINEAS DE LA LOI DU 29 OCTOBRE 1976 "LA RAISON SOCIALE ET L'ADRESSE DE LA SOCIETE UTILISATRICE DOIVENT ETRE INDIQUEES DE MANIERE APPARENTE SUR LES VEHICULES QUI SONT PASSIBLES PAR AILLEURS DE LA TAXE SUR LES VEHICULES DES SOCIETES. POUR LES VOITURES DE L'ETAT, DES ETABLISSEMENTS PUBLICS ET DES COLLECTIVITES LOCALES, UNE VIGNETTE SPECIALE MENTIONNANT LE NOM ET L'ADRESSE DE L'ORGANISME PROPRIETAIRE DEVRA ETRE APPOSEE DANS LES MEMES CONDITIONS QUE POUR LES VEHICULES DES SOCIETES... ". QUE L'ARRETE PRIS LE 10 NOVEMBRE 1976 PAR LE MINISTRE DELEGUE AUPRES DU PREMIER MINISTRE CHARGE DE L'ECONOMIE ET DES FINANCES POUR...
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