Conseil d'Etat, Section, du 3 mai 1982, 16799, publié au recueil Lebon
Presiding Judge | M. Heumann |
Date | 03 mai 1982 |
Judgement Number | 16799 |
Record Number | CETATEXT000007668340 |
Court | Council of State (France) |
1° l'annulation du jugement du 12 décembre 1978 du tribunal administratif de Clermont-Ferrand rejetant sa demande dirigée, d'une part contre la décision implicite de rejet résultant du silence gardé pendant plus de quatre mois par le directeur général des impôts sur le recours hiérarchique qu'il lui a adressé tendant au retrait de la décision du 15 décembre 1972 par laquelle l'administrateur délégué de l'association " La Résidence des stagiaires de l'Ecole nationale des impôts " l'a remis à la disposition de l'Ecole nationale des impôts, et d'autre part contre ladite décision de l'administrateur délégué ;
2° à l'annulation de ces décisions ;
Vu le code des tribunaux administratifs ; l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ; la loi du 30 décembre 1977 ;
Sur les conclusions dirigées contre la décision du directeur départemental des impôts, administrateur délégué de l'association " La Résidence des stagiaires de l'Ecole nationale des impôts " en date du 15 décembre 1972 : Considérant que, par une décision en date du 3 août 1966, le directeur général des impôts a affecté M. Maurice X..., contrôleur divisionnaire des impôts, à l'Ecole nationale des impôts de Clermont-Ferrand " pour être mis à la disposition de l'association " La Résidence des stagiaires de l'Ecole nationale des impôts " ; que, selon la note de service du 6 juin 1966 annonçant la vacance de cet emploi, son titulaire " participera à la gestion des cités et du restaurant de cette école " ;
Cons. que M. X..., qui assurait ainsi les fonctions d'économe des services susmentionnés de l'école, lesquels étaient simplement gérés par l'intermédiaire d'une association, était rémunéré directement par l'Ecole nationale des impôts sur un emploi figurant à son budget propre et n'était pas, par suite, un employé de ladite association ; que la décision attaquée en date du 15 décembre 1972...
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