Décision judiciaire de Conseil d'Etat, 10 juillet 1968 (cas Conseil d'Etat, 9 SS, du 10 juillet 1968, 72118)
Date de Résolution | 10 juillet 1968 |
Juridiction | Council of State (France) |
Nature | Décision |
REQUETE DU SIEUR X..., AGISSANT TANT EN SON NOM PROPRE QU'EN CELUI DE LA SOCIETE ANONYME "SCIERIE MENUISERIE" DONT IL EST PRESIDENT DIRECTEUR GENERAL, TENDANT A L'ANNULATION D'UN JUGEMENT DU 7 DEEMBRE 1966 PAR LEQUEL LE TRIBUNAL ADMINISTRATIF DE VERSAILLES A REJETE SA DEMANDE EN DECHARGE DE LA SOMME DE 22.808 FRANCS A LAQUELLE IL A ETE ASSUJETTI AU TITRE DE LA REDEVANCE INSTITUEE PAR L'ARTICLE 1ER DE LA LOI DU 2 AOUT 1960 ;
VU LA LOI DU 2 AOUT 1960 MODIFIEE PAR LA LOI DU 29 JUILLET 1961 ; LE DECRET DU 5 SEPTEMBRE 1960 ; LE CODE GENERAL DES IMPOTS ; L'ORDONNANCE DU 31 JUILLET 1945 ET LE DECRET DU 30 SEPTEMBRE 1953 ;
SANS QU'IL SOIT BESOIN D'EXAMINER LES AUTRES MOYENS DE LA REQUETE : - CONSIDERANT QU'AUX TERMES DE L'ARTICLE 1ER DE LA LOI DU 2 AOUT 1960 "IL SERA PERCU UNE REDEVANCE POUR LA CONSTRUCTION DE LOCAUX A USAGE DE BUREAUX OU DE LOCAUX A USAGE INDUSTRIEL ET DE LEURS ANNEXES... LA DETERMINATION DES LOCAUX VISES... SERA COMPRISE DANS LE REGLEMENT D'ADMINISTRATION PUBLIQUE PREVU A L'ARTICLE 12 DE LA PRESENTE LOI..." ; QUE L'ARTICLE 1ER DU REGLEMENT D'ADMINISTRATION PUBLIQUE DU 5 SEPTEMBRE 1960 DISPOSE QUE "SONT PRIS EN CONSIDERATION POUR L'ETABLISSEMENT DE LA REDEVANCE... 2° LES LOCAUX SITUES DANS L'ENCEINTE D'UN ETABLISSEMENT INDUSTRIEL OU EN CONSTITUANT LA DEPENDANCE DIRECTE, Y COMPRIS LES BUREAUX, LES GARAGES ET LES LOCAUX DE MAGASINAGE ET DE STOCKAGE..." ; QU'IL EN RESULTE QUE LA CONSTRUCTION DE LOCAUX A USAGE INDUSTRIEL SITUES DANS L'ENCEINTE OU CONSIITUANT LA DEPENDANCE DIRECTE...
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