CAA de BORDEAUX, , 07/09/2021, 20BX00249, Inédit au recueil Lebon
Judgement Number | 20BX00249 |
Date | 07 septembre 2021 |
Record Number | CETATEXT000044033238 |
Counsel | NASSIET |
Court | Cour administrative d'appel de Bordeaux (Cours Administrative d'Appel de France) |
Procédure contentieuse antérieure :
M. A... C... et Mme D... B... ont demandé au tribunal administratif de Pau de prononcer la décharge des suppléments d'impôt sur le revenu auxquels ils ont été assujettis au titre de l'année 2015, à hauteur d'un montant de 13 168 euros.
Par un jugement n° 1801635 du 21 novembre 2019, le tribunal administratif de Pau a rejeté leur demande.
Procédure devant la cour :
Par une requête enregistrée le 17 janvier 2020 et des mémoires enregistrés le 15 avril 2021 et le 12 mai 2021, M. C... et Mme B..., représentés par Me Nassiet, demandent à la cour :
1°) d'annuler ce jugement du 21 novembre 2019 du tribunal administratif de Pau ;
2°) de prononcer la décharge de l'imposition en litige ;
3°) de mettre à la charge de l'Etat la somme de 1 300 euros en application de l'article L. 761-1 du code de justice administrative.
Par un mémoire enregistré le 19 mai 2020, le ministre de l'action et des comptes publics conclut au rejet de la requête.
Par un mémoire enregistré le 18 mai 2021, le ministre de l'économie, des finances et de la relance conclut à ce que la cour constate qu'il n'y a plus lieu de statuer sur les conclusions en décharge de la requête, le dégrèvement de l'imposition en litige ayant été prononcé.
Par un mémoire enregistré le 21 juillet 2021, M. C... et Mme B..., représentés par Me Nassiet, déclarent se désister de l'instance engagée devant la cour.
Vu les autres pièces du dossier.
Vu :
- le code général des impôts et le livre des procédures...
Pour continuer la lecture
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