Décision judiciaire de Conseil d'Etat, 5 novembre 1980 (cas Conseil d'Etat, 7 / 8 SSR, du 5 novembre 1980, 16212, mentionné aux tables du recueil Lebon)
Date de Résolution | 5 novembre 1980 |
Juridiction | Council of State (France) |
Nature | Décision |
VU LA REQUETE ENREGISTREE AU SECRETARIAT DU CONTENTIEUX DU CONSEIL D'ETAT LE 6 FEVRIER 1979, PRESENTEE PAR M. X... ANDRE, DEMEURANT ... CARCEL A PARIS 15 EME , ET TENDANT A L'ANNULATION D'UN JUGEMENT EN DATE DU 22 NOVEMBRE 1978 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE NICE A REJETE SA DEMANDE TENDANT A L'ANNULATION D'UNE DECISION IMPLICITE DE REJET OPPOSEE PAR LE DIRECTEUR DEPARTEMENTAL DES SERVICES FISCAUX DU VAR A SA DECLARATION TENDANT A OBTENIR DES SERVICES FISCAUX QU'ILS EXERCENT DES POURSUITES PENALES POUR FRAUDE FISCALE CONTRE X DU FAIT D'IRREGULARITES INTERVENUES DANS LA PASSATION D'ACTES NOTARIES ;
VU LE CODE GENERAL DES IMPOTS ; VU L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ; VU LA LOI DU 30 DECEMBRE 1977 ;
CONSIDERANT QUE LA REQUETE DE M. X... TEND A L'ANNULATION DU JUGEMENT EN DATE DU 22 NOVEMBRE 1978 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE NICE A REJETE SA DEMANDE TENDANT A L'ANNULATION D'UNE DECISION IMPLICITE OPPOSEE PAR LE DIRECTEURDES SERVICES FISCAUX DU VAR A SA DEMANDE DU 23 MARS 1976 TENDANT A OBTENIR DES SERVICES FISCAUX QU'ILS EXERCENT CONTRE X DES POURSUITES PENALES POUR FRAUDE FISCALE A LA SUITE D'AGISSEMENTS PRETENDUMENT FRAUDULEUX COMMIS DANS LA PASSATION D'ACTES NOTARIES AU COURS DE L'ANNEE 1971 ;
CONSIDERANT QU'EN VERTU DE L'ARTICLE 1741 DU CODE GENERAL DES IMPOTS, QUICONQUE S'EST FRAUDULEUSEMENT SOUSTRAIT A L'ETABLISSEMENT OU AU PAIEMENT DE L'IMPOT EST PASSIBLE DE SANCTIONS PENALES ; QUE LE DERNIER ALINEA DU MEME ARTICLE DISPOSE QUE "LES POURSUITES SONT ENGAGEES SUR LA PLAINTE DU SERVICE CHARGE DE...
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