Cour administrative d'appel de Nancy, 2e chambre, du 11 février 1993, 91NC00499, inédit au recueil Lebon
Record Number | CETATEXT000007550128 |
Date | 11 février 1993 |
Judgement Number | 91NC00499 |
Vu, enregistrée le 5 août 1991, la requête présentée pour M. Gaston Y..., domicilié route nationale 59530 Le Quesnoy ;
M. Y... demande à la cour :
1°/l'annulation du jugement du tribunal administratif de Lille du 15 mai 1991 qui a rejeté sa demande de décharge des impositions supplémentaires sur le revenu au titre des années 1975 à 1978 ;
2°/la décharge desdites impositions ;
Vu le jugement attaqué ;
Vu les autres pièces du dossier ;
Vu le livre des procédures fiscales ;
Vu le code général des impôts ;
Vu le code des tribunaux administratifs et des cours administratives d'appel ;
Vu la loi n° 87-1127 du 31 décembre 1987 ;
Les parties ayant été dûment averties du jour de l'audience ;
Après avoir entendu au cours de l'audience publique du 21 janvier 1993 :
- le rapport de M. KINTZ, Conseiller,
- les observations de Me X... substituant la S.C.P. DURIEUX, PLAYOUST, DESURMONT, DEFOORT et DELEPLANQUE, avocat de M. Gaston Y...,
- et les conclusions de M. PIETRI, Commissaire du Gouvernement ;
Sans qu'il y ait lieu d'examiner les autres moyens de la requête :
Considérant qu'il résulte des dispositions combinées des articles 39-1 et 5, 109 et 110 du code général des impôts que, d'une part, les rémunérations versées par un employeur ne sont admises en déduction de ses résultats, pour la détermination de son bénéfice net imposable, que dans la mesure où elles correspondent à un travail effectif, ne sont pas excessives eu égard à l'importance du service rendu et figurent sur un relevé...
Pour continuer la lecture
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