Décision judiciaire de Conseil d'Etat, 6 juin 1969 (cas Conseil d'Etat, 7 / 8 SSR, du 6 juin 1969, 72511)
Date de Résolution | 6 juin 1969 |
Juridiction | Council of State (France) |
Nature | Décision |
RECOURS DU MINISTRE DE L'ECONOMIE ET DES FINANCES, TENDANT A L'ANNULATION D'UN JUGEMENT DU 21 DECEMBRE 1966, PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... A ACCORDE AU SIEUR X... UNE REDUCTION DE 173.355,80 F DES BASES DE L'IMPOT SUR LE REVENU DES PERSONNES PHYSIQUES ET DE LA TAXE COMPLEMENTAIRE DUS PAR LUI AU TITRE DE L'ANNEE 1961 ;
VU LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
SANS QU'IL SOIT BESOIN DE STATUER SUR LA FIN DE NON-RECEVOIR OPPOSEE PAR LE SIEUR X... - CONSIDERANT, D'UNE PART QUE SI LES CREANCES NEES AU COURS D'UN EXERCICE DOIVENT EN PRINCIPE ENTRER EN COMPTE POUR LA DETERMINATION DU BENEFICE IMPOSABLE DE CET EXERCICE, IL N'EN EST PAS AINSI DANS LE CAS OU LES CREANCES, BIEN QUE NEES AU COURS DE L'EXERCICE, DEMEURENT INCERTAINES A SA CLOTURE SOIT DANS LEUR PRINCIPE, SOIT DANS LEUR MONTANT ;
CONS., D'AUTRE PART, QUE LORSQU'UN CONTRIBUABLE PORTE SPONTANEMENT A L'ACTIF DU BILAN D'UN EXERCICE DONNE LE MONTANT DE CREANCES NEES AU COURS DE CET EXERCICE ET NON ENCORE RECOUVREES A SA CLOTURE... IL N'EN CONSERVE PAS MOINS LE DROIT D'OBTENIR LA DEDUCTION DESDITES CREANCES DE LA BASE D'IMPOSITION ETABLIE A LA SUITE DE SES PROPRES DECLARATIONS, A LA CONDITION TOUTEFOIS D'ETABLIR QUE LES CREANCES DONT S'AGIT ETAIENT EN FAIT, LORS DE L'ETABLISSEMENT DU BILAN, INCERTAINES DANS LEUR PRINCIPE OU DANS LEUR MONTANT ET QU'AINSI LEUR INSCRIPTION RESULTAIT D'UNE ERREUR ;
CONS. QUE LES BASES D'IMPOSITION CONTESTEES ONT ETE CALCULEES EN FAISANT ETAT DE CREANCES QUE LE SIEUR X... CROYAIT DETENIR SUR LES SOCIETES Y... ET Z... ET DONT IL SOUTIENT...
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