Décision judiciaire de Conseil d'Etat, 28 avril 1976 (cas Conseil d'Etat, 7 / 9 SSR, du 28 avril 1976, 97402)
Date de Résolution | 28 avril 1976 |
Juridiction | Council of State (France) |
Nature | Décision |
Requête du sieur X... Claude tendant à l'annulation d'un jugement du 24 juillet 1974, du tribunal administratif de Versailles refusant de lui accorder décharge des impositions à la T.L.E. et à la taxe complémentaire perçue au profit du district de la région parisienne, mises à sa charge à la suite de la délivrance, le 22 octobre 1969, d'un permis de construire un immeuble d'habitation dans la commune de Carrières-sur-Seine ; Vu l'ordonnance du 31 juillet 1945 et le décret du 30 septembre 1953 ; la loi d'orientation foncière du 30 décembre 1967 et la loi du 31 juillet 1968 ; le code général des impots ; le décret du 13 septembre 1961 ;
Considérant que l'article 13-II de la loi du 31 juillet 1968 a fixé au 1er octobre 1968 la date d'entrée en vigueur des dispositions édictées par les articles 62 à 76 de la loi d'orientation foncière du 30 décembre 1967, qui concernent la taxe locale d'équipement et qu'aux termes de l'article 21 du décret du 13 septembre 1961, "le permis de construire est perimé si les constructions ne sont pas entreprises dans le delai d'un an à compter de sa délivrance. Il en est de même si les travaux sont interrompus pendant un delai supérieur à une année " ; Cons. qu'il résulte de l'instruction que, par un arrête du 7 mai 1968 le maire de Carrières-sur-Seine a autorisé le sieur X... à édifier une maison individuelle dans cette commune, rue de la Forme, à condition que l'intéressé fasse effectuer des sondages avant tout commencement de la construction ; Sans qu'il soit besoin d'examiner l'autre moyen de la requête : - cons., que l'exécution de sondages auxquels il a été procédé sur le terrain litigieux, dans le délai d'un an, conformément aux dispositions...
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