Cour de Cassation, Chambre commerciale, du 17 mars 1981, 79-14.028, Publié au bulletin
| Presiding Judge | Pdt M. Vienne |
| Case Outcome | Cassation |
| Date | 17 mars 1981 |
| Counsel | SCP Lyon-Caen Fabiani Liard |
| Docket Number | 79-14028 |
| Citation | CF. Cour de Cassation (Chambre commerciale ) 1968-02-20 Bulletin 1968 IV N. 77 p.65 (REJET)<br/> |
| Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
| Publication au Gazette officiel | Bulletin des arrêts Cour de Cassation Chambre commerciale N. 148 |
VU LES ARTICLES 1843 DU CODE GENERAL DES IMPOTS ET 384 OCTIES DE L'ANNEXE II DU MEME CODE ;
ATTENDU QUE, SELON CES TEXTES, LES POURSUITES EN MATIERE D'IMPOTS DIRECTS ET DE TAXES ASSIMILEES PROCEDENT D'UNE CONTRAINTE ADMINISTRATIVE DECERNEE PAR LE COMPTABLE DU TRESOR CHARGE DU RECOUVREMENT ; ATTENDU QUE POUR VALIDER UNE SAISIE-ARRET PRATIQUEE, EN VERTU DE SIX ETATS DRESSES PAR UN PERCEPTEUR, ENTRE LES MAINS DE LA SOCIETE CIVILE PARTICULIERE LE PARC, PAR UN TRESORIER-PAYEUR GENERAL, EN VUE DU RECOUVREMENT D'IMPOTS DIRECTS, L'ARRET DEFERE ENONCE QUE LA CONTRAINTE ADMINISTRATIVE REVET LE CARACTERE D'UN ORDRE DE SERVICE DONNE A L'AGENT DE POURSUITES ET NE CONSISTE PAS EN UN DOCUMENT SPECIFIQUE QU'IL CONVIENDRAIT D'ETABLIR ET DE NOTIFIER...
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