Loi nationale non applicable : absence d'analyse d'office par le juge de la situation du contribuable au regard d'une convention fiscale - RDE 07471
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La Cour administrative d'appel de Lyon du 15 décembre 2005, a été saisie d'une requête par une SARL contre un jugement du 23 mars 2000 du Tribunal administratif de Grenoble qui a rejeté les conclusions de cette société relatives d'une part, à un redressements en matière d'impôt sur les sociétés au titre des exercices clos de trois années successives. D'autre part, à l'application de l'amende relative à une imposition à la source sur des rémunérations versées à deux de ses salariés britanniques au titre des mêmes années. La Cour a censuré la décision du tribunal sur ce dernier point, en considérant, qu'il a été établi que les salariés britanniques devaient être regardés comme domiciliés en France et qu'il en résultait que les dispositions de l'article 182 A du code général des impôts relatives à la retenue à la source et, par voie de conséquence, l'amende prévue par l'article 1768 du même code, ne pouvaient être appliquées à la société. De plus, elle relève que la partie adverse, à savoir, le Ministre des finances ne s'était pas prévalu des stipulations de la convention fiscale Franco- Britannique tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts. Le Ministre a saisi le Conseil d'Etat, reprochant à la Cour d'avoir commis une erreur de droit en n'ayant pas recherché, si les stipulations de cette convention fiscale ne faisaient pas obstacle à l'application des dispositions de droit interne. Le Conseil d'Etat du 13 juillet 2007 rejette le recours en considérant que si le juge du fond conclut que l'imposition n'a pas été valablement établie au...
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