Décision judiciaire de Conseil d'Etat, 12 mai 1976 (cas Conseil d'Etat, 2 / 6 SSR, du 12 mai 1976, 96436)
Date de Résolution | 12 mai 1976 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DES SIEURS X... ET Y..., TENDANT A L'ANNULATION DE LA DECISION DU 24 JUIN 1974 DU MINISTRE DE L'ECONOMIE ET DES FINANCES REJETANT LEUR DEMANDE TENDANT A L'ANNULATION D'UNE INSTRUCTION ADMINISTRATIVE DU 4 FEVRIER 1974 QUI A SUPPRIME L'EXONERATION DE DROITS DE MUTATION A TITRE GRATUIT ACCORDEE AUX OBLIGATIONS ALGERIENNES 3,5 % 1952 ; VU L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ; LE CODE GENERAL DES IMPOTS ;
CONSIDERANT QUE, PAR UN ACTE ENREGISTRE LE 26 FEVRIER 1976, LE SIEUR Y... A DECLARE SE DESISTER DU POURVOI QU'IL AVAIT FORME CONTRE LA DECISION DU MINISTRE DES FINANCES EN DATE DU 4 FEVRIER 1974 ; QUE CE DESISTEMENT EST PUR ET SIMPLE ET QUE RIEN NE S'OPPOSE A CE QU'IL EN SOIT DONNE ACTE ; QU'IL Y A LIEU, PAR SUITE, POUR LE CONSEIL D'ETAT, DE STATUER SUR LES CONCLUSIONS DE LA REQUETE DANS LA SEULE MESURE OU CETTE REQUETE A ETE PRESENTEE PAR LE SIEUR X... ; CONS. QUE L'AUTEUR D'UN REGLEMENT ILLEGAL OU SON SUPERIEUR HIERARCHIQUE, SAISI D'UNE DEMANDE TENDANT A L'ABROGATION DE CE REGLEMENT, EST TENU D'Y DEFERER ; QU'EN OUTRE, A DEFAUT D'UNE DEMANDE EN CE SENS, IL PEUT A TOUT MOMENT EN DECIDER L'ABROGATION, SANS QUE LA DECISION QU'IL PREND A CET EFFET PUISSE ETRE UTILEMENT CONTESTEE PAR DES MOYENS TIRES DE SON INCOMPETENCE OU D'UN VICE DE FORME OU DE PROCEDURE ; CONS. QUE LE MINISTRE DES FINANCES NE TENAIT D'AUCUNE DISPOSITION LEGISLATIVE LE POUVOIR D'ETENDRE A L'EMPRUNT 3 1/2 % A CAPITAL GARANTI, EMIS EN 1952 PAR LE GOUVERNEUR GENERAL DE L'ALGERIE, LES EXEMPTIONS FISCALES ACCORDEES PAR LA LOI DU 21 MAI 1952 AUX PORTEURS DE TITRES EMIS EN VERTU...
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