Décision judiciaire de Tribunaux Administratif, 5 juillet 1996 (cas Tribunal administratif de Strasbourg, du 5 juillet 1996, 902616)
Date de Résolution | 5 juillet 1996 |
Juridiction | Tribunal administratif de Strasbourg |
Nature | Texte |
Vu la requête enregistrée le 20 décembre 1990, sous le n° 902616, et le mémoire complémentaire enregistré le 24 novembre 1995, de la S.A. S.B.O. ayant son siège ..., qui demande au tribunal administratif la décharge des cotisations supplémentaires à l'impôt sur les sociétés auxquelles elle a été assujettie au titre des exercices clos le 30 novembre des années 1985 et 1986 sous les articles 74542 et 74543 du rôle mis en recouvrement le 14 juin 1989 ;
Vu le code général des impôts, le livre des procédures fiscales et le code des tribunaux administratives et des cours administratives d'appel ;
Le tribunal a entendu à l'audience publique :
- le rapport de Mme LE MONTAGNER, conseiller,
- les observations de Me X..., avocat au barreau de Strasbourg, pour la S.A. requérante,
- les conclusions de M. MIET, commissaire du gouvernement ;
Considérant qu'il ressort des dispositions des articles 44 bis, 44 ter et 44 quater du code général des impôts que les entreprises créées du 1er janvier 1983 au 31 décembre 1986 sont exonérées d'impôt sur les sociétés à raison des bénéfices réalisés au cours de l'année de leur création et des deux années suivantes ; que, cependant, en vertu du III de l'article 44 bis dudit code : "les entreprises créées dans le cadre d'une concentration ou d'une restructuration d'activités préexistantes, ou pour la reprise de telles activités ne peuvent bénéficier de l'abattement ci-dessus. Toutefois cette disposition ne s'applique pas aux entreprises créées pour la reprise d'établissements en difficulté" ;
Considérant que, contrairement à ce que soutient l'administration fiscale, ces dispositions ne sauraient être interprétées comme faisant obstacle à ce que le régime d'exonération ainsi institué au bénéfice de la reprise d'établissements en difficulté s'applique à un établissement secondaire dès lors qu'il est établi que ledit établissement a été confronté à des difficultés de nature à compromettre sa survie ; qu'ainsi l'administration ne saurait, en se fondant sur ses propres instructions, se prévaloir de la circonstance que l'entreprise créée se substitue à un établissement secondaire ; Considérant toutefois qu'il résulte des termes des dispositions susrappelées qu'il y a lieu de distinguer entre, d'une part, la concentration ou la restructuration d'activités préexistantes et, d'autre part, la reprise de telles activités ; que l'exception en vertu de laquelle une entreprise créée pour la reprise d'un établissement en difficulté...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAIGood news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
There are lots of other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.