Convention internationale : footballeur professionnel jouant dans un club italien et domicilié en France
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Un footballeur professionnel travaillant en France jusqu'au 30 juin 1991 et à compter du 22 septembre 1992 soutient que pour la période du 1er juillet 1991 au 21 septembre 1992, au cours de laquelle il jouait dans un club italien, il ne pouvait pas être regardé comme domicilié fiscalement en France. Il demande ainsi la décharge par le juge administratif français des pénalités et cotisations supplémentaires d'impôt sur le revenu auxquelles il a été assujetti au titre des années 1991 et 1992. La Cour administrative d'appel de Lyon a considéré qu'il faut entendre par foyer, le lieu où le contribuable habite normalement et a le centre de ses intérêts familiaux, sans qu'il soit tenu compte des séjours effectués temporairement ailleurs en raison des nécessités de la profession ou de circonstances exceptionnelles. Ainsi, nonobstant la circonstance qu'il a dû séjourner en Italie pendant la période où il a joué dans le club, séjour qui n'a pu être continu dès lors qu'il est constant qu'il a également participé à plusieurs reprises au cours de cette période à des compétitions internationales au sein de l'équipe de France, il doit être regardé comme ayant eu son domicile fiscal en France en application du a du 1 de l'article 4 B du...
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