Décision judiciaire de Conseil d'Etat, 25 novembre 1968 (cas Conseil d'Etat, 8 / 9 SSR, du 25 novembre 1968, 72308)
Date de Résolution | 25 novembre 1968 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DE LA SOCIETE DE GESTION DU MARCHE D'INTERET NATIONAL DE TARN-ET-GARONNE T.A.G.A.M.I.N. , TENDANT A L'ANNULATION D'UN JUGEMENT DU 17 JANVIER 1967 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE TOULOUSE A REJETE SA DEMANDE EN REDUCTION DE LA CONTRIBUTION DES PATENTES A LAQUELLE ELLE A ETE ASSUJETTIE AU TITRE DE L'ANNEE 1965 DANS LA COMMUNE DE MONTAUBAN ;
VU LE DECRET N° 58-787 DU 25 AOUT 1958 ; LE DECRET N° 65-30 DU 8 JANVIER 1965 ; LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QUE LE TARIF DES PATENTES COMPLETE PAR LE DECRET N° 65-30 DU 8 JANVIER 1965 DISPOSE, SOUS UNE RUBRIQUE SPECIALE INTITULEE "ORGANISMES EXPLOITANT DU MARCHE D'INTERET NATIONAL", QUE "LES ORGANISMES EXPLOITANT UN MARCHE D'INTERET NATIONAL QUI EXERCENT DANS L'ENCEINTE DUDIT MARCHE UNE ACTIVITE DENOMMEE AU TARIF, DISTINCTE DE LEUR ACTIVITE PRINCIPALE D'EXPLOITANT DE MARCHE D'INTERET NATIONAL, SONT PASSIBLES DE LA MOITIE DES DROITS AFFERENTS A CETTE ACTIVITE ANNEXE" ;
CONS. QUE LA SOCIETE T.A.G.A.M.I.N. QUI GERE LE MARCHE-GARE D'INTERET NATIONAL DE TARN-ET-GARONNE A CONCEDE PENDANT L'ANNEE 1965 A UNE SOCIETE D'INTERET COLLECTIF AGRICOLE, MOYENNANT LE PAIEMENT D'UNE REDEVANCE ANNUELLE L'EXPLOITATION D'UNENTREPOT FRIGORIFIQUE ET D'UNE STATION DE CONDITIONNEMENT SITUES DANS L'ENCEINTE MEME DU MARCHE-GARE ; QUE DE CE CHEF, ELLE A ETE REGARDEE COMME EXERCANT UNE ACTIVITE DISTINCTE DE SON ACTIVITE PRINCIPALE ET QU'ELLE A ETE ASSUJETTIE, D'UNE PART, AUX DROITS DE PATENTE RESULTANT DE SON ACTIVITE D'EXPLOITANT DE MARCHE D'INTERET NATIONAL ET, D'AUTRE PART, AUX DROITS AFFERENTS A LA PROFESSION DE "LOUEUR DE FONDS DE COMMERCE ET D'ETABLISSEMENT INDUSTRIEL MUNI DE SES MOYENS MATERIELS DE PRODUCTION", LES DROITS DUS A CE DERNIER TITRE ETAIT REDUITS DE MOITIE PAR APPLICATION DES DISPOSITIONS DU DECRET PRECITE ;
CONS. QU'AUX TERMES DU DECRET N°...
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