Décision judiciaire de Conseil d'Etat, 6 janvier 1986 (cas Conseil d'Etat, 7 / 8 SSR, du 6 janvier 1986, 47111)
Date de Résolution | 6 janvier 1986 |
Juridiction | Council of State (France) |
Nature | Décision |
Requête de M. X... tendant à :
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l'annulation du jugement du 27 janvier 1982 du tribunal administratif de Grenoble rejetant sa demande tendant à ce que l'Etat soit condamné à lui verser une indemnité de 300.000 F en réparation du préjudice subi du fait d'une faute lourde des services fiscaux ;
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la condamnation de l'Etat à lui verser la somme de 300.000 F, ainsi que les intérêts et les intérêts des intérêts ;
Vu le code général des impôts ; le code des tribunaux administratifs ; l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ; la loi du 30 décembre 1977 ;
Considérant que M. X... a acquis, le 7 novembre 1968, une maison, sise à Vienne Isère , et a bénéficié d'une exemption de droits d'enregistrement, à raison des travaux qu'il s'était engagé à effectuer dans un délai de quatre ans ; que l'administration a, le 27 septembre 1973, notifié à M. X... qu'il était redevable de compléments de droits par défaut d'exécution, dans le délai prévu, des travaux ci-dessus mentionnés puis a, le 23 novembre 1973, adressé à l'intéressé un avis de mise en recouvrement desdits droits ; qu'après envoi le 29 janvier 1974 d'une mise en demeure, à laquelle le requérant n'a pas donné de suite le receveur des impôts chargé du recouvrement des droits d'enregistrement a formé opposition auprès de diverses compagnies d'assurances, pour la somme faisant l'objet de la mise en recouvrement, sur le montant des honoraires dus par ces organismes à M. X... en sa qualité d'expert automobile ; qu'il a été donné main levée de ces oppositions par un avis en date du 1er décembre 1976 adressé aux compagnies d'assurances concernées ; qu'enfin, le dégrèvement de la somme litigieuse a été prononcé par décision du directeur...
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