Décision judiciaire de Conseil d'Etat, 10 décembre 1969 (cas Conseil d'Etat, du 10 décembre 1969, 76354)
Date de Résolution | 10 décembre 1969 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DE LA COMMUNE DE NERVILLE-LA-FORET VAL-D'OISE REPRESENTEE PAR SON MAIRE EN EXERCICE A CE DUMENT AUTORISE TENDANT A L'ANNULATION D'UN JUGEMENT DU 26 JUIN 1968 DU TRIBUNAL ADMINISTRATIF DE VERSAILLES QUI A ANNULE A LA DEMANDE DU SIEUR X... FRANCOIS LA DELIBERATION DU CONSEIL MUNICIPAL DE LADITE COMMUNE EN DATE DU 2 FEVRIER 1963 INSTITUANT UN DROIT DE 250 F POUR L'INHUMATION DANS LE CIMETIERE COMMUNAL DES PERSONNES DECEDEES HORS DE LA COMMUNE ET N'Y AYANT NI DOMICILE, NI DROIT A UNE SEPULTURE DE FAMILLE ;
VU LE DECRET DU 31 DECEMBRE 1941 ; LE CODE DE L'ADMINISTRATION COMMUNALE ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ; LE CODE GENERAL DES IMPOTS ;
CONSIDERANT QUE, PAR DELIBERATION EN DATE DU 2 FEVRIER 1963, LE CONSEIL MUNICIPAL DE NERVILLE-LA-FORET A INSTITUE UN "DROIT D'ENTREE" DE 250 F DANS LE CIMETIERE COMMUNAL POUR LES PERSONNES DECEDEES HORS DU TERRITOIRE DE LA COMMUNE ET N'Y AYANT NI DOMICILE, NI DROIT A UNE SEPULTURE DE FAMILLE ; QUE LADITE DELIBERATION A CREE CETTE TAXE, NON PAS POUR ASSURER LA REMUNERATION D'UN SERVICE RENDU, MAIS POUR LIMITER L'OCTROI DES CONCESSIONS, DONT LES TARIFS SONT MODIQUES, AUX PERSONNES ETRANGERES A LA COMMUNE ET POUR RESTREINDRE LES INHUMATIONS DANS CE CIMETIERE TROP EXIGU ;
CONS. QU'AUCUNE DISPOSITION LEGISLATIVE N'A AUTORISE LES COMMUNES A INSTITUER UNE TAXE DE CETTE NATURE ; QUE SI L'ALINEA 3 DE L'ARTICLE 1ER DU DECRET DU 31 DECEMBRE 1941 A PREVU...
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