Décision judiciaire de Conseil d'Etat, 21 février 1975 (cas Conseil d'Etat, 6 / 2 SSR, du 21 février 1975, 86719, mentionné aux tables du recueil Lebon)
Date de Résolution | 21 février 1975 |
Juridiction | Council of State (France) |
Nature | Décision |
SUR LA FIN DE NON RECEVOIR OPPOSEE PAR LE MINISTRE DE L'ECONOMIE ET DES FINANCES : CONSIDERANT QUE LE SIEUR X... A INTERET ET, PAR SUITE, QUALITE POUR SE POURVOIR CONTRE LE DECRET ATTAQUE DU 6 AVRIL 1972 ; QUE SA REQUETE EST RECEVABLE ;
SUR LA LEGALITE DU DECRET ATTAQUE : SANS QU'IL SOIT BESOIN D'EXAMINER LES AUTRES MOYENS DE LA REQUETE ; CONSIDERANT QUE LE DECRET DU 30 MARS 1948, PRIS EN APPLICATION DE LA LOI DU 19 MARS 1946, MODIFIEE, ERIGEANT EN DEPARTEMENTS FRANCAIS LA GUADELOUPE, LA GUYANE FRANCAISE, LA MARTINIQUE ET LA REUNION, DISPOSE, PAR SON ARTICLE 1ER, QUE SONT APPLICABLES DANS CES DEPARTEMENTS, L'ORDONNANCE DU 19 SEPTEMBRE 1945, PORTANT INSTITUTION DE L'ORDRE DES EXPERTS-COMPTABLES ET DES COMPTABLES AGREES ET REGLEMENTANT LES TITRES ET LES PROFESSIONS D'EXPERT-COMPTABLE ET DE COMPTABLE AGREE ET LE DECRET DU 15 OCTOBRE 1945 PORTANT REGLEMENT D'ADMINISTRATION PUBLIQUE POUR L'APPLICATION DE LADITE ORDONNANCE ET PRECISE, PAR SON ARTICLE 2, QUE " LES MODALITES ET LES DISPOSITIONS TRANSITOIRES INDISPENSABLES POUR ASSURER, EN TENANT COMPTE DES CONDITIONS LOCALES, LA MISE EN VIGUEUR EFFECTIVE DANS LES DEPARTEMENTS D'OUTRE-MER DES TEXTES VISES A L'ARTICLE 1ER SERONT DETERMINEES PAR DECRET PRIS SUR LA PROPOSITION DU MINISTRE CHARGE DES AFFAIRES ECONOMIQUES, APRES AVIS DU CONSEIL D'ETAT" ;
CONSIDERANT QUE LE DECRET ATTAQUE DU 6 AVRIL 1972 MODIFIE LES CONDITIONS D'APPLICATION A LA GUYANE DES DISPOSITIONS TRANSITOIRES DE L'ORDONNANCE SUSVISEE DU 19 SEPTEMBRE 1945 TELLES QU'ELLES AVAIENT ETE FIXEES, EN VERTU DE L'ARTICLE 2 DU DECRET DU 30 MARS 1948 ET DANS LES...
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