Cour de Cassation, Chambre commerciale, du 4 juillet 2006, 04-15.521, Publié au bulletin
Presiding Judge | M. Tricot. |
Case Outcome | Cassation. |
Counsel | SCP Richard,Me Foussard. |
Date | 04 juillet 2006 |
Docket Number | 04-15521 |
Citation | A rapprocher : Chambre commerciale, 1989-02-07, Bulletin 1989, IV, n° 55, p. 35 (cassation).<br/> |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 2006 IV N° 163 p. 177 |
LA COUR DE CASSATION, CHAMBRE COMMERCIALE, FINANCIERE ET ECONOMIQUE, a rendu l'arrêt suivant :
Sur le premier moyen, pris en sa deuxième branche :
Vu l'article 455 du nouveau code de procédure civile ;
Attendu, selon l'arrêt attaqué, que le receveur principal de Montrouge a demandé qu'en application de l'article L. 267 du livre des procédures fiscales, M. X... soit, en qualité de président du conseil d'administration de la société Cadet industrie (la société), déclaré solidairement responsable d'impositions dues par cette société, qui a été mise en liquidation judiciaire ;
Attendu que, pour accueillir cette demande, la cour d'appel a relevé que la gravité des manquements en matière de taxe à la valeur ajoutée (TVA) était accrue par la circonstance que ces derniers conduisaient, même sans intention de fraude du dirigeant, à détourner un impôt collecté auprès des clients et devant être reversé spontanément par la société qui, à défaut de versement, pouvait alimenter artificiellement sa trésorerie ;
Attendu qu'en statuant ainsi, sans répondre aux conclusions de M. X..., selon lesquelles au moment du dépôt des déclarations de TVA litigieuses, la taxe correspondante n'avait pas encore été collectée auprès des clients de la société, et sans examiner par conséquent si cette...
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