Décision judiciaire de Cours Administrative d'Appel, 17 mars 1992 (cas Cour administrative d'appel de Bordeaux, 1e chambre, du 17 mars 1992, 89BX01529, mentionné aux tables du recueil Lebon)
Date de Résolution | 17 mars 1992 |
Juridiction | Cour administrative d'appel de Bordeaux |
Nature | Texte |
Vu la requête, enregistrée au greffe de la Cour le 13 juin 1989, présentée par Mme Chantal X... épouse Y... demeurant ... ; Mme X... demande à la Cour :
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) d'annuler le jugement en date du 21 février 1989 par lequel le Tribunal administratif de Pau a rejeté sa demande en décharge de la taxe professionnelle à laquelle elle a été assujettie dans les rôles de la ville de Pau au titre des années 1983 et 1985 ;
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) de prononcer la décharge de ces impositions ;
Vu les autres pièces du dossier ;
Vu le code général des impôts et le livre des procédures fiscales ;
Vu le code des tribunaux administratifs et des cours administratives d'appel ;
Vu la loi n° 87-1127 du 31 décembre 1987 ;
Les parties ayant été régulièrement averties du jour de l'audience ;
Après avoir entendu au cours de l'audience publique du 11 février 1992 :
- le rapport de M. PIOT, conseiller ;
- et les conclusions de M. de MALAFOSSE, commissaire du gouvernement ;
Considérant qu'aux termes des dispositions de l'article 1460 du code général des impôts : "Sont exonérés de la taxe professionnelle ... 3° ... les professeurs de lettres, sciences et arts d'agrément" ;
Considérant qu'il résulte de l'instruction et qu'il n'est pas contesté que Mme X... épouse Y... exploite, dans un local qu'elle loue à cet effet à Pau, un établissement ouvert au public signalé par une plaque professionnelle, disposant d'une installation téléphonique avec répondeur et mentionné dans la partie professionnelle de l'annuaire téléphonique...
Pour continuer la lecture
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