LOI organique no 97-1074 du 22 novembre 1997 relative à la fiscalité applicable en Polynésie française (1)
Jurisdiction | France |
Record Number | JORFTEXT000000568713 |
Enactment Date | 22 novembre 1997 |
Publication au Gazette officiel | JORF n°273 du 25 novembre 1997 |
Date de publication | 25 novembre 1997 |
POUR EVITER LES RECOURS DEVANT LE TRIBUNAL ADMINISTRATIF DE PAPEETE ET AFIN QUE LA PERENNITE DU DISPOSITIF FISCAL MIS EN OEUVRE PAR DELIBERATION SOIT PRESERVEE,LA LOI ORGANIQUE TEND D'UNE PART,A VALIDER LADITE DELIBERATION AINSI QUE LES IMPOSITIONS PERCUES SUR SON FONDEMENT PAR LE TERRITOIRE ET,D'AUTRE PART,A PERMETTRE A L'ENSEMBLE DES COMMUNES POLYNESIENNES DE PERCEVOIR LES TAXES ENUMEREES PAR LE DECRET DU 05-08-1939 ET A VALIDER LES IMPARITES LEVEES JUSQU'ALORS PAR CERTAINES D'ENTRE ELLES EN L'ABSENCE DE BASE LEGALE.
MODIFIE LA LOI 711028 DU 24-12-1971. (1) Loi organique no 97-1074.
- Travaux préparatoires :
Assemblée nationale :
Proposition de loi organique no 3110 ;
Rapport de M. Jérôme Bignon, au nom de la commission des lois, no 3379 ;
Discussion et adoption le 13 mars 1997.
Sénat :
Proposition de loi organique, adoptée par l'Assemblée nationale, no 261 (1996-1997) ;
Rapport de M. Lucien Lanier, au nom de la commission des lois, no 370 (1996-1997) ;
Discussion et adoption le 21 octobre 1997.
- Conseil constitutionnel :
Décision no 97-390 DC du 19 novembre 1997 publiée au Journal officiel de ce jour.
Article 1er
La délibération modifiée no 94-142 du 8 décembre 1994 de l'Assemblée de la Polynésie française est validée.
Article 2
Sous réserve des décisions de justice devenues définitives, les impositions perçues par le territoire de la Polynésie française, en application de la délibération citée à l'article 1er, sont validées...
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