Conseil d'Etat, 8 / 7 SSR, du 15 octobre 1986, 59445, inédit au recueil Lebon
Record Number | CETATEXT000007622822 |
Date | 15 octobre 1986 |
Judgement Number | 59445 |
Court | Council of State (France) |
Vu la requête enregistrée le 22 mai 1984 au secrétariat du Contentieux du Conseil d'Etat, présentée par M. Edmond X..., demeurant à Vainville, à Duclair 76480 , et tendant à ce que le Conseil d'Etat :
1- annule le jugement du 13 mars 1984 par lequel le tribunal administratif de Rouen a rejeté sa demande en décharge de la cotisation supplémentaire à l'impôt sur le revenu à laquelle il a été assujetti dans les rôles de la commune de Vainville au titre de l'année 1975 ;
2- lui accorde la décharge de l'imposition contestée ;
Vu les autres pièces du dossier ;
Vu le code général des impôts ;
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 Mme Champagne, Maître des requêtes,
- les conclusions de M. de Guillenchmidt, Commissaire du gouvernement ;
Considérant qu'aux termes de l'article 35-A du code général des impôts, applicable à l'année 1975 : "Sans préjudice de l'application des dispositions des articles 34 et 35 et de celles de l'article 8, les profits réalisés par les personnes qui cèdent des immeubles ou fractions d'immeubles, bâtis ou non bâtis, autres que les terrains visés à l'article 150 ter 1, qu'elles ont acquis ou fait construire depuis moins de 5 ans, sont soumis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux à moins qu'elles justifient que l'achat ou la construction n'a pas été fait dans une intention spéculative... Pour la détermination du bénéfice imposable, le prix d'acquisition est majoré de 3 % pour chaque année écoulée depuis l'entrée du bien dans le patrimoine du contribuable ou depuis la réalisation des impenses" ;
Considérant que par acte notarié en date du 29 août 1975, M. et Mme X... ont vendu à la société anonyme d'habitations à loyer modéré du département de Seine-Maritime un terrain pour un prix global de 870 461,12 F incluant le coût des travaux de viabilisation évalué par un devis annexé à l'acte à la...
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