Conseil d'Etat, 2 SS, du 12 mars 1986, 50108, inédit au recueil Lebon
Record Number | CETATEXT000007707918 |
Judgement Number | 50108 |
Date | 12 mars 1986 |
Court | Council of State (France) |
Vu la requête enregistrée le 21 avril 1983 au secrétariat du Contentieux du Conseil d'Etat, présentée par M. Jean Y..., demeurant à Verberie 60410 , et tendant à ce que le Conseil d'Etat :
1° annule le jugement en date du 26 janvier 1983 par lequel le tribunal administratif de Paris a rejeté sa demande tendant à l'annulation des décisions du chef du centre de chèques postaux de Paris en date des 22 et 28 novembre 1980 effectuant des prélèvements sur le compte courant postal commun au requérant et à Mme veuve Y..., en exécution de deux avis à tiers détenteurs ;
2° annule, pour excès de pouvoir, ces décisions ;
Vu les autres pièces du dossier ;
Vu le code général des impôts et notamment son article 1922 ;
Vu le code des tribunaux administratifs ;
Vu l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ;
Vu la loi du 30 décembre 1977 ;
Après avoir entendu :
- le rapport de M. Dubos, Maître des requêtes,
- les conclusions de M. Bonichot, Commissaire du gouvernement ;
Considérant qu'il ressort des termes mêmes de la lettre adressée par M. Y... au chef du centre des chèques postaux de Paris le 13 décembre 1980 que l'intéressé avait pleine connaissance, à la date de cette lettre, des décisions par lesquelles des prélèvements d'office avaient été effectués sur son compte en exécution de deux avis à tiers détenteurs des 14 et 26 novembre 1980 émanant d'un comptable public ; que, si M. Y... formulait par cette lettre un recours...
Pour continuer la lecture
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