Décision judiciaire de Conseil d'Etat, 29 mai 1968 (cas Conseil d'Etat, du 29 mai 1968, 72043)
Date de Résolution | 29 mai 1968 |
Juridiction | Council of State (France) |
Nature | Décision |
RECOURS DU MINISTRE DE L'ECONOMIE ET DES FINANCES, TENDANT A L'ANNULATION D'UN JUGEMENT DU 4 NOVEMBRE 1966 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE... A ACCORDE A LA SOCIETE X... DECHARGE DU COMPLEMENT D'IMPOT SUR LES SOCIETES AUQUEL ELLE A ETE ASSUJETTIE AU TITRE DES ANNEES 1959, 1960 ET 1961 ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QU'AUX TERMES DE L'ARTICLE 39 BIS DU CODE GENERAL DES IMPOTS : "DANS LES ENTREPRISES EXPLOITANT SOIT UN JOURNAL SOIT UNE REVUE MENSUELLE OU BI-MENSUELLE CONSACREE POUR UNE LARGE PART A L'INFORMATION POLITIQUE, LES PROVISIONS CONSTITUEES AU MOYEN DE BENEFICES REALISES AU COURS DES EXERCICES 1951 A 1966, EN VUE D'ACQUERIR DES MATERIELS, MOBILIERS ET AUTRES ELEMENTS D'ACTIF NECESSAIRES A L'EXPLOITATION DU JOURNAL, ... SONT ADMISES EN DEDUCTION POUR L'ETABLISSEMENT DE L'IMPOT" ;
CONS. QU'IL RESULTE DE L'INSTRUCTION QUE LA SOCIETE X... A FAIT FIGURER DANS SES ECRITURES RELATIVES AUX EXERCICES 1959, 1960 ET 1961, UN COMPTE DE PROVISIONS DESTINE A PERMETTRE L'ACQUISITION D'ELEMENTS D'ACTIF NECESSAIRES A SON EXPLOITATION ET AUQUEL ELLE AFFECTAIT L'INTEGRALITE DE SES BENEFICES DISPONIBLES AINSI QU'ELLE L'AVAIT FAIT LORS DES EXERCICES ANTERIEURS ; QU'A LA SUITE DU REDRESSEMENT DE SES BENEFICES PAR L'ADMINISTRATION, LA SOCIETE A ENTENDU MODIFIER A DUE CONCURRENCE LA DOTATION DE SON COMPTE DE PROVISIONS...
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