Décision judiciaire de Conseil d'Etat, 4 février 1972 (cas Conseil d'Etat, Section, du 4 février 1972, 81099)
Date de Résolution | 4 février 1972 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DE LA DAME X..., TENDANT A L'ANNULATION D'UN JUGEMENT DU ... PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... LUI A ACCORDE DECHARGE DE LA TAXE COMPLEMENTAIRE ETABLIE AU NOM DE SON MARI POUR 1965, MAIS A REJETE SA DEMANDE TENDANT A LA DECHARGE DES COTISATIONS MISES A SA CHARGECHARGE DES COTISATIONS MISES A SA CHARGE AU TITRE DE L'IMPOT SUR LE REVENU DES PERSONNES PHYSIQUES ETABLI AU NOM DE SON MARI POUR 1965 ;
VU LE CODE GENERAL DES IMPOTS ; LE DECRET DU 11 JANVIER 1965 ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QU'AUX TERMES DE L'ARTICLE 1846 DU CODE GENERAL DES IMPOTS : "LES DISPOSITIONS DE L'ARTICLE 1910 SONT APPLICABLES A TOUTES LES RECLAMATIONS RELATIVES AUX POURSUITES EN MATIERE DE CONTRIBUTIONS DIRECTES ET D'AMENDES. CES RECLAMATIONS REVETENT LA FORME SOIT D'UNE OPPOSITION A L'ACTE DE POURSUITES, SOIT D'UNE OPPOSITION A LA CONTRAINTE ADMINISTRATIVE. L'OPPOSITION DOIT, A PEINE DE NULLITE, ETRE FORMEE... , S'IL S'AGIT D'UNE OPPOSITION A CONTRAINTE, DANS LE MOIS DE LA NOTIFICATION DU PREMIER ACTE QUI PROCEDE DE CETTE CONTRAINTE. SI LA DEMANDE EST PORTEE DEVANT LES TRIBUNAUX ELLE DOIT, SOUS LA MEME SANCTION, ETRE INTRODUITE DANS LE MOIS DE L'EXPIRATION DU DELAI IMPARTI AU CHEF DE SERVICE POUR STATUER EN APPLICATION DE L'ARTICLE 1910, OU DANS LE MOIS DE LA NOTIFICATION DE LA DECISION" ; QUE, SUIVANT LES DISPOSITIONS DE L'ARTICLE 1910 DU MEME CODE, "LE CHEF DE SERVICE STATUE DANS LE MOIS DU DEPOT CONTRE RECEPISSE DU MEMOIRE DU REVENDIQUANT. A DEFAUT DE DECISION DANS LE DELAI D'UN MOIS, COMME DANS LE CAS OU LA DECISION RENDUE NE LUI DONNE PAS SATISFACTION, LE REVENDIQUANT PEUT ASSIGNER LE COMPTABLE SAISISSANT DEVANT LE TRIBUNAL DE GRANDE INSTANCE, CETTE ASSIGNATION DOIT ETRE FORMEE DANS LE MOIS DE L'EXPIRATION DU DELAI...
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