Décision judiciaire de Conseil d'Etat, 5 décembre 1973 (cas Conseil d'Etat, 8 / 9 SSR, du 5 décembre 1973, 83184)
Date de Résolution | 5 décembre 1973 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DE LA SOCIETE X... TENDANT A L'ANNULATION DU JUGEMENT DU TRIBUNAL ADMINISTRATIF DE ... DU 2 FEVRIER 1971 REJETANT SA DEMANDE EN REDUCTION DE L'IMPOT SUR LES SOCIETES AUQUEL ELLE A ETE ASSUJETTIE AU TITRE DE L'ANNEE 1962 ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LA LOI DU 30 SEPTEMBRE 1953 ;
SUR LES PRETENDUES PERTES DE L'EXERCICE 1962 : - CONSIDERANT D'UNE PART, QU'A LA CLOTURE DE L'EXERCICE 1962 LES TRAVAUX EXECUTES PAR LA SOCIETE X... POUR LE COMPTE DE LA SOCIETE Y... FIGURAIENT A SON ACTIF AU POSTE "TRAVAUX EN COURS" ; QUE LA SOCIETE X... AVAIT EGALEMENT ASSUME POUR LE COMPTE DE LA SOCIETE Y..., DES CHARGES FINANCIERES QU'ELLE AVAIT PORTEES AU DEBIT DU COMPTE COURANT DE CETTE DERNIERE DANS SES ECRITURES ; QUE LA SOCIETE X... N'EST PAS FONDEE A SOUTENIR QUE CES DEUX ECRITURES, FIGURANT EN COMPTABILITE AU 31 DECEMBRE 1962 ET AYANT SERVI DE BASE A SA DECLARATION DE RESULTATS DE L'EXERCICE, DEVRAIENT ETRE CORRIGEES POUR TENIR COMPTE DE LA PERTE DE SES CREANCES SUR LA SOCIETE Y... ALORS QUE CETTE PERTE N'A ETE ETABLIE QU'APRES LE 1ER JANVIER 1963 ;
CONS., D'AUTRE PART, QUE, SI LA SOCIETE X... POUVAIT A LA CLOTURE DE L'EXERCICE EPROUVER DES DOUTES SUR LE RECOUVREMENT DES CREANCES DONT S'AGIT, ELLE EUT ETE EN DROIT DE CONSTITUER DES PROVISIONS MAIS QU'ELLE NE L'A PAS FAIT ; QUE DES LORS C'EST A BON DROIT QUE L'ADMINISTRATION A COMPRIS LE MONTANT DE CES VALEURS DANS LES BASES DE L'IMPOSITION SANS TENIR COMPTE D'UNE DECLARATION RECTIFICATIVE DEPOSEE TARDIVEMENT ;
SUR LES AMORTISSEMENTS DE L'EXERCICE 1962 : - CONS. QU'EN VERTU DE L'ARTICLE 39-I-2° DU CODE GENERAL DES IMPOTS, SEULS LES AMORTISSEMENTS REELLEMENT EFFECTUES PAR UNE...
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