Décision judiciaire de Conseil d'Etat, 17 juin 1988 (cas Conseil d'Etat, 7 / 8 SSR, du 17 juin 1988, 90432, mentionné aux tables du recueil Lebon)
Date de Résolution | 17 juin 1988 |
Juridiction | Council of State (France) |
Nature | Décision |
Vu la requête sommaire et le mémoire complémentaire enregistrés les 13 août 1987 et 28 août 1987 au secrétariat du Contentieux du Conseil d'Etat, présentés pour M. X..., demeurant ..., et tendant à ce que le Conseil d'Etat :
°1) annule le jugement du 24 juillet 1987 par lequel le tribunal administratif de Rouen a rejeté sa demande tendant à ce qu'il soit sursis à l'exécution des avis à tiers détenteurs émis le 31 décembre 1986 auprès de plusieurs établissements bancaires et financiers en vue du recouvrement des compléments d'impôt sur le revenu auxquels il a été assujetti au titre des années 1981 à 1984 ;
°2) décide qu'il sera sursis à l'exécution de ces avis à tiers détenteurs ;
Vu les autres pièces du dossier ;
Vu le code des tribunaux administratifs ;
Vu le code général des impôts ;
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 M. Tabuteau, Maître des requêtes,
- les observations de la S.C.P. Delaporte, Briard, avocat de M. Victor X...,
- les conclusions de M. Martin-Laprade, Commissaire du gouvernement ;
Considérant qu'il résulte de l'instruction que les avis à tiers détenteurs litigieux émis le 31 décembre 1986 auprès de plusieurs établissements bancaires et financiers en vue du recouvrement des...
Pour continuer la lecture
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Les abonnés peuvent voir les versions révisées de la législation avec des modifications
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