Cour de Cassation, Chambre commerciale, du 6 mars 1990, 89-10.312, Publié au bulletin
Presiding Judge | Président :M. Defontaine |
Case Outcome | Cassation. |
Counsel | Avocats :MM. Ryziger,Goutet. |
Citation | A RAPPROCHER : Chambre commerciale, 1986-02-18 , Bulletin 1986, IV, n° 23, p. 20 (cassation), et l'arrêt cité.<br/> |
Date | 06 mars 1990 |
Docket Number | 89-10312 |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 1990 IV N° 70 p. 48 |
Sur le premier moyen :
Vu les articles 691 du Code général des impôts et 266 bis de l'annexe III du même Code, ainsi que l'article L. 199 du Livre des procédure fiscales ;
Attendu, selon le jugement déféré, que, les 18 juillet 1980, 7 août 1980 et 2 mars 1981, la société civile immobilière Vanessa (la SCI) a acheté des terrains en prenant dans les actes l'engagement de construire dans le délai de quatre années pour bénéficier du régime prévu à l'article 691 du Code général des impôts ; que l'administration des Impôts a rejeté la demande de prorogation d'un an du délai de construction, prévue à l'article 266 bis de l'annexe III du Code général des impôts, puis a émis des avis de mise en recouvrement des droits éludés et des droits supplémentaires ; qu'après rejet de sa réclamation contentieuse, la SCI a assigné l'Administration aux fins d'octroi d'une prorogation du délai imparti et d'annulation de l'avis de mise en recouvrement ;
Attendu que, pour déclarer irrecevable la demande de prorogation du délai, le jugement...
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