Décision judiciaire de Conseil d'Etat, 21 novembre 1979 (cas Conseil d'Etat, 7 / 9 SSR, du 21 novembre 1979, 13372, mentionné aux tables du recueil Lebon)
Date de Résolution | 21 novembre 1979 |
Juridiction | Council of State (France) |
Nature | Décision |
VU LA REQUETE SOMMAIRE ET LE MEMOIRE COMPLEMENTAIRE ENREGISTRES LES 12 JUILLET ET 15 DECEMBRE 1978 AU SECRETARIAT DU CONTENTIEUX DU CONSEIL D'ETAT, PRESENTES PAR M. ... DEMEURANT A ... , ET TENDANT A CE QUE LE CONSEIL D'ETAT : 1. ANNULE LE JUGEMENT EN DATE DU 11 MAI 1978 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... A DECIDE QU'IL N'Y AVAIT LIEU DE STATUER SUR SA DEMANDE TENDANT A LA DECHARGE OU A LA REDUCTION DE L'IMPOT SUR LE REVENU AUQUEL IL A ETE ASSUJETTI AU TITRE DE L'ANNEE 1974 DANS LES ROLES DE LA COMMUNE ... ; 2. LUI ACCORDE LA DECHARGE DE L'IMPOSITION CONTESTEE;
VU L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953; VU LE CODE GENERAL DES IMPOTS; VU LA LOI DU 30 DECEMBRE 1977;
CONSIDERANT QUE M. ... A ETE IMPOSE A L'IMPOT SUR LE REVENU AU TITRE DE L'ANNEE 1974 POUR UNE COTE DE 183 F; QUE, POSTERIEUREMENT A L'INTRODUCTION, LE 16 FEVRIER 1976, DE LA DEMANDE DE M. ... DEVANT LE TRIBUNAL ADMINISTRATIF DE TOULOUSE, LAQUELLE TENDAIT A LA DECHARGE OU A LA REDUCTION DE LADITE COTE, L'ADMINISTRATION A ADMIS, D'ABORD QUE L'IMPOSITION AVAIT ETE ETABLIE SUR UNE PROCEDURE IRREGULIERE, PUIS QUE M. ... N'ETAIT PAS REDEVABLE DE L'IMPOT SUR LE REVENU AU TITRE DE L'ANNEE 1974 AU MOTIF QUE SES REVENUS ETAIENT INFERIEURS AU SEUIL D'IMPOSITION ET QUE, DANS CES CONDITIONS, LE REQUERANT AVAIT DROIT A LA DECHARGE DE LA COTE SUSMENTIONNEE; QUE L'INSPECTEUR DE ... N'A PRONONCE, LE 2 MARS 1976, LE DEGREVEMENT QUE D'UNE SOMME DE 49 F CORRESPONDANT AU MONTANT DE L'IMPOSITION LITIGIEUSE DEDUCTION FAITE DE L'AVOIR FISCAL DE 134 F AUQUEL LE CONTRIBUABLE AVAIT DROIT ET QUI AVAIT ETE IMPUTE SUR LA COTE LITIGIEUSE;
CONSIDERANT, QUE POSTERIEUREMENT A L'INTRODUCTION DE L'APPEL FORME PAR M. ... CONTRE LE JUGEMENT PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE ... A DECIDE QU'IL...
Pour continuer la lecture
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