Décision judiciaire de Conseil d'Etat, 21 décembre 1968 (cas Conseil d'Etat, 7 / 8 SSR, du 21 décembre 1968, 60296)
Date de Résolution | 21 décembre 1968 |
Juridiction | Council of State (France) |
Nature | Décision |
DECISION AVANT DIRE DROIT DU 22 MARS 1967, PAR LAQUELLE LE CONSEIL D'ETAT, STATUANT AU CONTENTIEUX SUR LA REQUETE DE LA COMPAGNIE MINIERE ET METALLURGIQUE TENDANT A L'ANNULATION D'UN JUGEMENT DU 9 JANVIER 1963 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE PARIS A REJETE SON OPPOSITION AU TITRE DE PERCEPTION NOTIFIE LE 16 AOUT 1957 POUR AVOIR PAIEMENT DE LA SOMME DE 34.458,755 ANCIENS FRANCS DE DROITS ET PENALITES EN MATIERE DE TAXE SUR LA VALEUR AJOUTEE, A ORDONNE UN SUPPLEMENT D'INSTRUCTION AUX FINS DE FAIRE VERSER AU DOSSIER : 1° LA FACTURE DE VENTE DE 120 TONNES DE FIL DE CUIVRE FAITE LE 13 SEPTEMBRE 1954 PAR LA COMPAGNIE MINIERE ET METALLURGIQUE A LA SOCIETE METAL-IMEX ; 2° L'ATTESTATION D'EXPORTATION DELIVREE PAR LA SOCIETE METAL-IMEX A LA COMPAGNIE MINIERE ET METALLURGIQUE LORS DE CETTE VENTE ; 3° LE "BON DE MISE A DISPOSITION" DE LA MARCHANDISE DELIVREE PAR LES ETABLISSEMENTS RICHAUD A LA COMPAGNIE MINIERE ET METALLURGIQUE ET REMIS PAR CETTE DERNIERE A LA SOCIETE METAL-IMEX ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QU'IL RESULTE DE L'EXAMEN DES PIECES PRODUITES CONFORMEMENT A LA DECISION SUSVISEE DU CONSEIL D'ETAT EN DATE DU 22 MARS 1967 QUE LA SOCIETE METAL-INEX A REMIS A LA SOCIETE REQUERANTE UNE ATTESTATION D'APRES...
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