Décision judiciaire de Conseil d'Etat, 11 octobre 1978 (cas Conseil d'Etat, 9 / 8 SSR, du 11 octobre 1978, 08078)
Date de Résolution | 11 octobre 1978 |
Juridiction | Council of State (France) |
Nature | Décision |
Vu la requête présentée par la Société à responsabilité limitée X... , dont le siège est à ... , représentée par le sieur Y... son gérant, ladite requête enregistrée le 20 juin 1977 au secrétariat du Contentieux du Conseil d'Etat et tendant à l'annulation d'un jugement, en date du 25 mars 1977 par lequel le Tribunal administratif de Paris a rejeté sa demande en réduction de l'impôt sur les société auquel sa Société à responsabilité limitée X... a été assujettie au titre de l'année 1969 dans un rôle de la commune de ... . Vu le Code général des impôts ; Vu l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ; Vu la loi du 30 décembre 1977.
Considérant que, par le jugement attaqué, le Tribunal administratif de Paris a rejeté la demande de la Société Z... aux droits de laquelle agit la société à responsabilité limitée X... , tendant à la réduction de l'impôt sur les sociétés établi au titre de l'année 1969 par le motif que la Société Z... s'était abstenue de saisir préalablement le directeur des services fiscaux. Considérant que, par une lettre du 10 février 1973, le sieur Y... , gérant de la Société à responsabilité limitée X... avait simultanément déféré au directeur des services fiscaux l'imposition assignée à ladite société au titre de l'année 1969 et les impositions supplémentaires établies à son nom au titre des années 1968 et 1969 et qui étaient la conséquence du redressement des bénéfices imposables de la société ; que les dispositions de l'article 1933-1 du Code général des impôts aux termes duquel "les réclamations...
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