Cour administrative d'appel de Bordeaux, 1e chambre, du 6 avril 1994, 92BX00361, inédit au recueil Lebon
Record Number | CETATEXT000007480915 |
Judgement Number | 92BX00361 |
Date | 06 avril 1994 |
Court | Cour administrative d'appel de Bordeaux (Cours Administrative d'Appel de France) |
Vu la requête et les mémoires complémentaires, enregistrés au greffe de la cour les 4, 5 mai et 12 juin 1992, présentés par M. X..., demeurant ... (Landes) ; il demande que la cour :
- annule le jugement en date du 17 mars 1992 par lequel le tribunal administratif de Pau a rejeté sa demande en décharge de la taxe sur la valeur ajoutée à laquelle son épouse a été assujettie au titre des années 1984, 1986 et 1987 ;
- lui accorde la décharge des impositions contestées ;
- lui accorde le remboursement des frais de procédure ;
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 8 mars 1994 :
- le rapport de M. CHARLIN, conseiller ; - et les conclusions de M. CATUS, commissaire du gouvernement ;
Sans qu'il soit besoin de statuer sur la fin de non-recevoir soulevée par le ministre du budget :
Sur le bien-fondé des impositions :
Considérant qu'aux termes de l'article L. 193 du livre des procédures fiscales : "Dans tous les cas où une imposition a été établie d'office, la charge de la preuve incombe au contribuable qui demande la décharge ou la réduction de l'imposition" ;
Considérant qu'il résulte de l'instruction que Mme X... ne conteste pas avoir déposé en dehors des délais légaux ses déclarations annuelles de taxe sur le chiffre d'affaires des années 1984, 1986 et 1987 et être, ainsi, en situation de taxation d'office ; qu'en se bornant à soutenir que les bases d'imposition fixées d'office par...
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