Conseil d'État, 8ème chambre, 01/07/2020, 433293, Inédit au recueil Lebon
Counsel: | SCP PIWNICA, MOLINIE |
Court: | Conseil d'Etat (France) |
Judgement Number: | 433293 |
Record Number: | CETATEXT000042078289 |
Writing for the Court: | M. Bastien Lignereux |
M. et Mme A... B... ont demandé au tribunal administratif de Strasbourg de prononcer la décharge des cotisations supplémentaires d'impôt sur le revenu et de contributions sociales auxquelles ils ont été assujettis au titre des années 2010 et 2011, ainsi que des majorations correspondantes. Par un jugement n° 1403291 du 15 juin 2017, ce tribunal a rejeté cette demande.
Par un arrêt n° 17NC01944 du 3 juin 2019, la cour administrative d'appel de Nancy a rejeté l'appel formé par M. et Mme B... contre ce jugement.
Par un pourvoi sommaire, un mémoire complémentaire et un mémoire en réplique, enregistrés les 5 août 2019, 5 novembre 2019 et 12 mai 2020 au secrétariat du contentieux du Conseil d'État, M. et Mme B... demandent au Conseil d'État :
1°) d'annuler cet arrêt ;
2°) réglant l'affaire au fond, de faire droit à leur appel ;
3°) de mettre à la charge de l'État une somme de 4 000 euros au titre de l'article L. 761-1 du code de justice administrative.
Vu les autres pièces du dossier ;
Vu :
- le code général des impôts et le livre des procédures fiscales ;
- le code de justice administrative et l'ordonnance n°2020-305 du 25 mars 2020 ;
Après avoir entendu en séance publique :
- le rapport de M. Alexandre Koutchouk, maître des requêtes en service extraordinaire,
- les conclusions de Mme Karin Ciavaldini, rapporteur public ;
La parole ayant été donnée, avant et après les conclusions, à la SCP Piwnica, Molinié, avocat de M. et Mme B... ;
Considérant ce qui suit :
1. Il ressort des pièces du dossier soumis aux juges du fond qu'à la suite d'un contrôle sur pièces, l'administration a remis en cause la déduction des revenus fonciers de M. et Mme B..., au titre des années 2010 et 2011, des dépenses afférentes aux travaux effectués dans leur ancienne résidence principale en vue de la transformer en un ensemble de trois appartements à usage locatif. Les époux B... se pourvoient en cassation contre l'arrêt du 3 juin 2019 par lequel la cour administrative d'appel de Nancy a rejeté l'appel qu'ils avaient formé contre le jugement du 15 juin 2017 du tribunal administratif de Strasbourg rejetant leur demande tendant à la décharge des impositions supplémentaires résultant de cette rectification et des majorations correspondantes.
2. Aux termes de l'article 31 du code général des impôts : " " I. Les charges de la propriété déductibles pour la détermination du revenu net comprennent : / 1° Pour les propriétés urbaines...
Pour continuer la lecture
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