Cour de Cassation, Chambre commerciale, du 26 janvier 1983, 81-16.107, Publié au bulletin
Presiding Judge | Pdt M. Sauvageot |
Case Outcome | Cassation partielle Cassation |
Docket Number | 81-16107 |
Counsel | M. Goutet |
Date | 26 janvier 1983 |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin des arrêts Cour de Cassation Chambre commerciale N. 38 |
ATTENDU QU'IL RESULTE DU JUGEMENT ATTAQUE QUE L'ADMINISTRATION A EMIS LE 8 FEVRIER 1979 UN AVIS DE MISE EN RECOUVREMENT, POUR LES PERIODES D'IMPOSITION 1974-75-1975-76-1976-77, DE LA TAXE SUR UNE VOITURE PARTICULIERE POSSEDEE ET UTILISEE PAR LA SOCIETE CALVADOSIENNE DE TRANSPORT ET D'EXPLOITATION (SOCATREX), AINSI QUE DE PENALITES EGALES AU DOUBLE DE LADITE TAXE, LA SOCATREX N'AYANT PAS EFFECTUE POUR LA PERIODE CONSIDEREE LA DECLARATION EXIGEE PAR L'ARTICLE 406 BIS DE L'ANNEXE III DU CODE GENERAL DES IMPOTS, PRIS POUR L'APPLICATION DE L'ARTICLE 1010 SUSVISE ;
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