Décision judiciaire de Conseil d'Etat, 21 juin 1968 (cas Conseil d'Etat, 9 SS, du 21 juin 1968, 73428)
Date de Résolution | 21 juin 1968 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DU SIEUR X..., TENDANT A L'ANNULATION D'UN JUGEMENT DU 24 MAI 1967 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE... A REJETE SA DEMANDE EN REDUCTION DE L'IMPOT SUR LES SOCIETES ET DE L'IMPOT SUR LE REVENU DES PERSONNES PHYSIQUES TAXE PROPORTIONNELLE ET SURTAXE PROGRESSIVE AUXQUELS LA SOCIETE ET LUI-MEME ONT ETE ASSUJETTIS AU TITRE DES ANNEES 1951 ET 1952 ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QU'A LA SUITE DE LA REUNION DANS LES MAINS DU SIEUR X..., DE TOUTES LES PARTS CONSTITUANT LE CAPITAL DE LA SOCIETE DE MEUNERIE DONT LES INSTALLATIONS SONT SITUEES A ..., LA PLUS VALUE DU DROIT DE MOUTURE ATTACHE A L'EXPLOITATION A FAIT L'OBJET DE L'IMPOSITION CONTESTEE ;
CONS. QU'IL EST CONSTANT QUE LA VALEUR DE RACHAT DU CONTINGENT DE MOUTURE APPLICABLE, A LA DATE D'ETABLISSEMENT DE L'IMPOSITION EN CAUSE, DANS LA REGION OU SE TROUVAIT SITUE LE MOULIN DU REQUERANT, ETAIT DE 300 FRANCS PAR QUINTAL ; QUE NI L'APPLICATION DE CE PRIX DE RACHAT UNITAIRE AUX 58.449 QUINTAUX REPRESENTANT L'ACTIVITE DU MOULIN, NI LA DEDUCTION DE LA VALEUR DU FONDS DE MEUNERIE EVALUE AU MOMENT DE L'APPORT EN SOCIETE NE SONT CONTESTEES ; QUE LE REQUERANT SOUTIENT SEULEMENT QUE LA TOTALITE DU PRIX DE RACHAT D'UN CONTINGENT N'EST PAS REPRESENTATIVE DE LA VALEUR DU DROIT DE MOUTURE ; QU'IL ALLEGUE QU'A CONCURRENCE DES DEUX TIERS CE PRIX CONSTITUE L'INDEMNISATION DE LA DEPRECIATION DES ELEMENTS MATERIELS DU FONDS DE MEUNERIE DEVENUS INUTILISABLES POUR LA MEUNERIE ; QU'IL INVOQUE LA CIRCONSTANCE QUE CETTE...
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