Conseil d'Etat, 2 / 6 SSR, du 13 mars 1987, 56550, mentionné aux tables du recueil Lebon
Presiding Judge | M. Coudurier |
Record Number | CETATEXT000007738923 |
Date | 13 mars 1987 |
Judgement Number | 56550 |
Court | Council of State (France) |
Vu la requête sommaire et le mémoire complémentaire enregistrés les 25 janvier 1984 et 23 mai 1984 au secrétariat du Contentieux du Conseil d'Etat, présentés pour la Société anonyme "AFFICHAGE GIRAUDY", dont le siège est ... à Paris 75017 , représentée par son président-directeur général en exercice, et tendant à ce que le Conseil d'Etat :
1° annule le jugement en date du 22 novembre 1983 par lequel le tribunal administratif de Châlons-sur-Marne a rejeté sa demande d'annulation d'un commandement d'avoir à verser la somme de 92 288 F à la ville de Reims ;
2° annule ledit commandement,
Vu les autres pièces du dossier ;
Vu le code général des impôts ;
Vu le code des communes ;
Vu le décret du 29 décembre 1962 ;
Vu l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ;
Vu la loi du 30 décembre 1977 ;
Après avoir entendu :
- le rapport de Mme Leroy, Auditeur,
- les observations de la SCP Nicolas, Masse-Dessen, Georges, avocat de la Société anonyme "AFFICHAGE GIRAUDY" et de Me Coutard, avocat de la ville de Reims,
- les conclusions de M. Bonichot, Commissaire du gouvernement ;
Sans qu'il soit besoin d'examiner les moyens de la requête :
Considérant que les droits de voirie perçus par une commune à raison de l'installation de panneaux publicitaires sur le domaine public constituent des taxes assimilées aux contributions indirectes ; que la juridiction administrative est incompétente pour connaître des litiges...
Pour continuer la lecture
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