Cour de Cassation, Chambre commerciale, du 31 mai 1988, 86-18.429, Publié au bulletin
Presiding Judge | Président :M. Baudoin |
Case Outcome | Cassation . |
Counsel | Avocats :MM. Capron,Foussard . |
Citation | DANS LE MEME SENS : Chambre commerciale, 1987-12-15 Bulletin 1987, IV, n° 279, p. 208 (cassation), et l'arrêt cité.<br/> |
Docket Number | 86-18429 |
Date | 31 mai 1988 |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 1988 IV N° 184 p. 128 |
Sur le moyen unique du pourvoi, pris en ses trois branches, en ce qu'il est dirigé contre le receveur principal de Maubeuge-Nord :
Vu l'article 1724 ter du Code général des impôts, dont les dispositions sont reprises par l'article L. 266 du Livre des procédures fiscales ;
Attendu qu'en vertu de ces textes, lorsque le recouvrement des impositions de toute nature et des pénalités fiscales, dues par une société à responsabilité limitée, a été rendu impossible par l'inobservation répétée des diverses obligations fiscales, le ou les gérants majoritaires peuvent être rendus solidairement responsables avec cette société du paiement desdites impositions et pénalités ;
Attendu que pour déclarer M. X... solidairement responsable avec la société à responsabilité limitée SEGOMA, dont il était gérant majoritaire, du paiement de diverses impositions et pénalités au titre des années 1975 et 1976, l'arrêt infirmatif attaqué a retenu que, durant les années considérées, il avait négligé...
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