Décision judiciaire de Conseil d'Etat, 21 décembre 1977 (cas Conseil d'Etat, 7 / 8 SSR, du 21 décembre 1977, 06193)
Date de Résolution | 21 décembre 1977 |
Juridiction | Council of State (France) |
Nature | Décision |
RECOURS DU MINISTRE DELEGUE AUPRES DU PREMIER MINISTRE, CHARGE DE L'ECONOMIE ET DES FINANCES, TENDANT A L'ANNULATION D'UN JUGEMENT DU TRIBUNAL ADMINISTRATIF DE PAU, DU 19 OCTOBRE 1976, AYANT DECLARE LA SOCIETE DES ETABLISSEMENTS DARRIEUX-FORASTE PASSIBLE SEULEMENT DU TAUX NORMAL DE LA TAXE SUR LE DEFRICHEMENT INSTITUEE PAR LA LOI DU 24 DECEMBRE 1969 ET LUI AYANT ACCORDE UNE REDUCTION DE LA TAXE MISE A SA CHARGE PAR AVIS DE MISE EN RECOUVREMENT DU 28 OCTOBRE 1971 CORRESPONDANT A LA DIFFERENCE ENTRE LE MONTANT DE LA TAXE RESULTANT DU TAUX MAJORE ET LE MONTANT RESULTANT DU TAUX NORMAL ; VU L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ; L'ARTICLE 11 DE LA LOI N. 69.1160 DU 24 DECEMBRE 1969 ; LE CODE GENERAL DES IMPOTS ;
CONSIDERANT QUE LA SOCIETE DES ETABLISSEMENTS DARRIEUX FORASTE A ETE ASSUJETTIEAU TAUX MAJORE DE LA TAXE SUR LE DEFRICHEMENT DES BOIS ET FORETS A RAISON DU DEFRICHEMENT D'UNE PARCELLE SITUEE EN BORDURE DE LA ROUTE NATIONALE N. 132 A 6 KILOMETRES DE MONT-DE-MARSAN LANDES AUQUEL ELLE A PROCEDE POUR L'EDIFICATION D'UN CENTRE COMMERCIAL ; QUE LE MINISTRE DELEGUE AUPRES DU PREMIER MINISTRE CHARGE DE L'ECONOMIE ET DES FINANCES, RELEVE APPEL DU JUGEMENT, EN DATE DU 19 OCTOBRE 1976, EN TANT QUE, PAR LEDIT JUGEMENT, LE TRIBUNAL ADMINISTRATIF DE PAU A DECLARE LA SOCIETE SEULEMENT PASSIBLE DU TAUX NORMAL DE LA TAXE ET LUI A ACCORDE DECHARGE DE LA DIFFERENCE ENTRE L'IMPOSITION RESULTANT DE L'APPLICATION DU TAUX MAJORE A UNE SUPERFICIE DE 3,85 HA A 50 CA ET CELLE QUI AURAIT RESULTE DE L'APPLICATION DU TAUX NORMAL A CETTE MEME SUPERFICIE ; CONS. QU'AUX TERMES DU VII DE L'ARTICLE 11 DE LA LOI N. 69-1160 DU 24 DECEMBRE 1969 QUI A INSTITUE LA TAXE SUR LE DEFRICHEMENT DES BOIS ET FORETS : "LE TAUX DE LA TAXE EST FIXE A : 6 000 F PAR HECTARE DE...
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