Cour de Cassation, Chambre commerciale, du 31 mai 1988, 86-11.503, Publié au bulletin
| Presiding Judge | Président :M. Baudoin |
| Case Outcome | Cassation . |
| Counsel | Avocats :la SCP Le Prado,M. Goutet . |
| Docket Number | 86-11503 |
| Citation | DANS LE MEME SENS : Chambre commerciale, 1980-01-03 Bulletin 1980, IV, n° 2, p. 2 (cassation), et l'arrêt cité.<br/> |
| Date | 31 mai 1988 |
| Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
| Publication au Gazette officiel | Bulletin 1988 IV N° 182 p. 127 |
Sur le moyen unique :
Vu les articles 691 du Code général des impôts, L. 199 du Livre des procédures fiscales et 1148 du Code civil ;
Attendu que pour rejeter l'opposition formée par la Société des magasins Radar à un avis de mise en recouvrement émis par l'administration des Impôts pour défaut de construction de bâtiments dans le délai de quatre ans, contrairement à l'engagement pris dans les actes d'achat, le jugement attaqué énonce que l'administration fiscale a seule qualité pour apprécier à titre purement gracieux si les circonstances ainsi invoquées revêtent ou non le caractère de la force majeure et qu'en conséquence le refus d'exonération opposé par le directeur départemental des services fiscaux constitue l'exercice d'une simple faculté et ne peut être soumis à...
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