Décision judiciaire de Conseil d'Etat, 25 octobre 1978 (cas Conseil d'Etat, 7 / 9 SSR, du 25 octobre 1978, 01611)
Date de Résolution | 25 octobre 1978 |
Juridiction | Council of State (France) |
Nature | Décision |
Vu la requête sommaire et le mémoire ampliatif présentés par le sieur X... Gabriel , demeurant ... au secrétariat du contentieux du Conseil d'Etat les 5 janvier et 7 septembre 1976 et tendant à ce qu'il plaise au Conseil annuler un jugement en date du 7 novembre 1975 par lequel le Tribunal administratif de Bordeaux a rejeté sa demande tendant à l'annulation de la décision du directeur départemental de l'Agriculture de la Gironde en date du 28 mars 1974 qui a refusé de reconnaître qu'il n'était pas imposable à la taxe de défrichement. Vu l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ; Vu le code général des impôts ; Vu la loi du 30 décembre 1977.
Considérant qu'aux termes de l'article 11 de la loi 69-1160 du 24 décembre 1969 instituant une "taxe perçue à l'occasion du défrichement de surfaces en nature de bois ou de forêts", "n'entrent pas dans le champ d'application du présent article ... 3. les opérations de défrichement ayant pour but de créer à l'intérieur de la forêt les équipements indispensables à sa mise en valeur et à sa production, sous réserve que ces équipements ne modifient pas fondalement la destination forestière de l'immeuble bénéficiaire et n'en constituent que les annexes indispensables". Considérant qu'il résulte de l'instruction que le défrichement au titre duquel le sieur X... prétendait au...
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