Cour de Cassation, Chambre commerciale, du 18 juin 1996, 93-11.076, Publié au bulletin
Presiding Judge | M. Nicot, conseiller doyen faisant fonction. . |
Case Outcome | Cassation. |
Counsel | Bachellier et Potier de la Varde,M. Goutet.,la SCP Guiguet |
Citation | A RAPPROCHER : Chambre commerciale, 1990-05-15, Bulletin 1990, IV, n° 151 (1), p. 100 (rejet) ; Assemblée plénière, 1990-12-21, Bulletin 1990, Assemblée plénière, n° 12 (1), p. 23 (rejet).<br/> |
Docket Number | 93-11076 |
Date | 18 juin 1996 |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 1996 IV N° 180 p. 155 |
Vu l'article 34 de la Constitution ;
Attendu qu'il résulte de ce texte que le législateur est seul compétent pour fixer les règles relatives à l'assiette des impôts ;
Attendu que la loi du 30 décembre 1987 se borne à fixer le nouveau barème de la taxe différentielle sur les véhicules à moteur, sans énoncer de règles en ce qui concerne la détermination de l'élément de l'assiette de cette taxe constitué par la puissance fiscale des véhicules ; que le ministre de l'Equipement n'avait donc pas le pouvoir de fixer de nouvelles règles sur ce point ; qu'il s'ensuit que la taxe versée au titre des années 1988-1989 et 1989-1990 était dépourvue de support légal, dès lors qu'elle avait été établie sur le fondement d'un système de taxe comportant la détermination de la puissance fiscale des véhicules selon les seules dispositions de la circulaire du ministre de l'Equipement du 12 janvier 1988 ; que l'article 35 de la loi du 22 juin 1993 ayant validé rétroactivement les circulaires ministérielles déterminant le mode de calcul de la puissance fiscale dispose expressément que la loi de validation n'est pas applicable aux procédures dans lesquelles une décision de justice passée en force de chose jugée est intervenue ; que tel est le cas, en application de l'article 500 du...
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