Conseil d'Etat, 8 / 9 SSR, du 23 octobre 1974, 89016, publié au recueil Lebon
Presiding Judge | M. Rain |
Judgement Number | 89016 |
Date | 23 octobre 1974 |
Record Number | CETATEXT000007614897 |
Court | Council of State (France) |
VU LE CODE GENERAL DES IMPOTS ; VU LE DECRET DU 28 DECEMBRE 1934 ET LE TEXTE CODIFIE DES LOIS X... A LA VILLE DE PARIS ET CONCERNANT LA REPARTITION DE LA CONTRIBUTION MOBILIERE, AINSI QUE L'ASSIETTE DE DIVERSES TAXES MUNICIPALES INCORPOREES DANS LES ROLES DES CONTRIBUTIONS DIRECTES ; VU L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
SANS QU'IL SOIT BESOIN DE STATUER SUR LA FIN DE NON RECEVOIR SOULEVEE PAR LA VILLE DE PARIS : CONSIDERANT QUE LA REQUETE PRESENTEE PAR LA SOCIETE ANONYME PERENCHIO ET FILS TEND A LA DECHARGE DE LA TAXE DE DEVERSEMENT A L'EGOUT A LAQUELLE LA SOCIETE A ETE ASSUJETTIE AU TITRE DES ANNEES 1964, 1965 ET 1966 DANS LES ROLES DE LA VILLE DE PARIS ;
CONSIDERANT QUE L'ARTICLE 1958 DU CODE GENERAL DES IMPOTS DISPOSE : "1 - LES DEGREVEMENTS CONTENTIEUX... ENTRAINENT DE PLEIN DROIT LES DEGREVEMENTS ... CORRESPONDANTS DES TAXES ETABLIES D'APRES LES MEMES BASES AU PROFIT DE L'ETAT, DES DEPARTEMENTS, DES COMMUNES OU DES COLLECTIVITES PROFESSIONNELLES. - 2. PAR DEROGATION AU 1, LES DECISIONS PORTANT EXEMPTION PERMANENTE OU TEMPORAIRE DE LA CONTRIBUTION FONCIERE DES PROPRIETES BATIES OU DES PROPRIETES NON BATIES N'ENTRAINENT LE DEGREVEMENT CORRESPONDANT...
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