Décision judiciaire de Conseil d'Etat, 11 juin 1975 (cas Conseil d'Etat, 9 / 8 SSR, du 11 juin 1975, 93958, mentionné aux tables du recueil Lebon)
Date de Résolution | 11 juin 1975 |
Juridiction | Council of State (France) |
Nature | Décision |
VU LA REQUETE SOMMAIRE ET LE MEMOIRE AMPLIATIF PRESENTES POUR LE SIEUR ... DEMEURANT A ... CETTE REQUETE ET CE MEMOIRE AYANT ETE ENREGISTRES AU SECRETARIAT DU CONTENTIEUX DU CONSEIL D'ETAT LE 30 JANVIER 1974 ET TENDANT A L'ANNULATION D'UN JUGEMENT EN DATE DU 29 NOVEMBRE 1973 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE NANCY A REJETE SA DEMANDE EN DECHARGE DES COTISATIONS A L'IMPOT SUR LE REVENU DES PERSONNES PHYSIQUES AUXQUELLES LE REQUERANT A ETE ASSUJETTI AU TITRE DES ANNEES 1966, 1967 ET 1968 DANS LES ROLES DE LA VILLE DE ... VU LE CODE GENERAL DES IMPOTS ; VU L'ORDONNANCE DU 31 JUILLET 1945 AINSI QUE LE DECRET DU 30 SEPTEMBRE 1953 ;
CONSIDERANT QUE LES CONCLUSIONS DE LA DEMANDE PRESENTEE AU TRIBUNAL ADMINISTRATIF DE NANCY PAR LE SIEUR ... TENDAIENT A OBTENIR DECHARGE DES COTISATIONS A L'IMPOT SUR LE REVENU DES PERSONNES PHYSIQUES MISES A SA CHARGE AU TITRE DES ANNEES 1966, 1967 ET 1969 ; QUE LE TRIBUNAL ADMINISTRATIF AYANT, PAR L'ARTICLE 1ER DU JUGEMENT VISE CI-DESSUS EN DATE DU 29 NOVEMBRE 1973, REJETE CES CONCLUSIONS, CELLES-CI ONT ETE REPRISES PAR LE SIEUR ... DANS SA REQUETE D'APPEL ; QU'IL RESULTE DE L'INSTRUCTION QUE LE DIRECTEUR DEPARTEMENTAL DES SERVICES FISCAUX A, PAR UNE DECISION POSTERIEURE A L'INTRODUCTION DE LADITE REQUETE ACCORDE DECHARGE COMPLETE DES IMPOSITIONS LITIGIEUSES ; QUE, PAR SUITE, LA REQUETE DU SIEUR ..., EN TANT QU'ELLE EST DIRIGEE CONTRE L'ARTICLE 1ER DU JUGEMENT...
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