Cour administrative d'appel de Bordeaux, 2e chambre, du 15 décembre 1997, 95BX00760, inédit au recueil Lebon
Date | 15 décembre 1997 |
Record Number | CETATEXT000007491801 |
Judgement Number | 95BX00760 |
Court | Cour administrative d'appel de Bordeaux (Cours Administrative d'Appel de France) |
Vu la requête enregistrée au greffe de la cour le 22 mai 1995, présentée pour M. José Y... demeurant ... (Pyrénées-Atlantiques) ;
M. Y... demande à la cour :
- d'annuler le jugement du 22 mars 1995 par lequel le tribunal administratif de Pau a rejeté sa demande en décharge de la cotisation supplémentaire à l'impôt sur le revenu à laquelle il a été assujetti au titre de l'année 1988 et des pénalités y afférentes ;
- de le décharger de cette imposition et des pénalités y afférentes ;
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 17 novembre 1997 :
- le rapport de Melle ROCA , rapporteur ;
- et les conclusions de M. VIVENS, commissaire du gouvernement ;
Considérant qu'aux termes de l'article 34 du code général des impôts : "Sont considérés comme bénéfices industriels et commerciaux, pour l'application de l'impôt sur le revenu, les bénéfices réalisés par des personnes physiques et provenant de l'exercice d'une profession commerciale, industrielle ou artisanale ..." ;
Considérant que M. Y..., propriétaire d'un bar-restaurant-cafétéria à Bayonne donné en location gérance, conteste le supplément d'impôt sur le revenu qui lui a été assigné au titre de l'année 1988 à raison de la réintégration dans ses bénéfices industriels et commerciaux d'une somme de 450 000 F correspondant au montant des dommages-intérêts perçus à raison de la non réalisation de la vente de son fonds de commerce dans les délais prévus par la promesse de vente, du fait de l'acquéreur ;
Considérant que la promesse synallagmatique de vente conclue le 9 février 1988 entre les époux Y... et M. X..., qui porte sur plusieurs biens y compris le fonds de...
Pour continuer la lecture
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