Décision judiciaire de Conseil d'Etat, 10 avril 1974 (cas Conseil d'Etat, 9 7 8 SSR, du 10 avril 1974, 88037)
Date de Résolution | 10 avril 1974 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DU SIEUR X... TENDANT A L'ANNULATION D'UN JUGEMENT DU 24 MAI 1972 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... A ORDONNE AVANT DIRE DROIT UNE EXPERTISE AUX FINS, POUR LE SIEUR X..., D'APPORTER LA PREUVE DU CARACTERE EXCESSIF DES REDRESSEMENTS OPERES SUR LES BASES DES IMPOSITIONS A L'I.R.P.P. ET A LA TAXE COMPLEMENTAIRE, AUXQUELLES IL A ETE ASSUJETTI AU TITRE DES ANNEES 1964, 1965 ET 1966 ; VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
SUR LA MOTIVATION DE L'AVIS DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS : CONSIDERANT QU'AUX TERMES DE L'ARTICLE 1651 BIS DU CODE GENERAL DES IMPOTS : "3. L'AVIS DE LA COMMISSION DOIT ETRE MOTIVE" ET QUE, SI L'ABSENCE DE MOTIVATION DE CET AVIS N'EST PAS DE NATURE A ENTACHER D'IRREGULARITE LA PROCEDURE D'IMPOSITION, ELLE A POUR EFFET DE METTRE LA PREUVE DU BIEN-FONDE DES REDRESSEMENTS EFFECTUES A LA CHARGE DE L'ADMINISTRATION ; QU'IL RESULTE DE L'INSTRUCTION QUE, POUR JUSTIFIER LES REDRESSEMENTS PROPOSES DANS SON AVIS ET ADOPTES PAR L'ADMINISTRATION, LA COMMISSION DEPARTEMENTALE DES IMPOTS S'EST BORNEE, EN CE QUI CONCERNE LES AMORTISSEMENTS, A PROPOSER DE FIXER LA DUREE D'UTILISATION DES IMMEUBLES ET DES INSTALLATIONS INTERIEURES RESPECTIVEMENT A 35 ANS ET 15 ANS, SANS EXPLIQUER UN CHOIX QUI S'ECARTAIT A LA FOIS DES PROPOSITIONS DE L'ADMINISTRATION...
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