Taxe sur les immeubles en France des sociétés étrangères
Auteur | Legal News |
Dans l'affaire qui a donné lieu à l'arrêt du 8 avril 2008, la Cour de cassation rappelle qu'il résulte des dispositions combinées du décret du 12 septembre 1996 relatif à la compétence des fonctionnaires de la direction générale des impôts et de l'arrêté du 12 septembre 1996, autorisant des fonctionnaires de la direction des services généraux et de l'informatique à contrôler les impôts, droits et taxes dus par des personnes morales étrangères disposant de biens immobiliers en France, qu'en matière de taxe de 3 % prévue par l'article 990 D du code général des impôts, les fonctionnaires de la direction des services généraux et de l'informatique sont compétents pour en exercer le contrôle au même titre que les fonctionnaires affectés au lieu de situation du bien immobilier servant de base à cette imposition. Ainsi, la cour d'appel a considéré à juste titre que cet arrêté n'était pas entaché d'illégalité puisqu'il ne contredisait pas le décret du 12 septembre 1996 relatif à la compétence territoriale générale des fonctionnaires de la direction générale des impôts notamment en...
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