Professional Documents
Culture Documents
المنازعات الضريبية في التشريع المغربي والمقارن - خصوصيات المسطرة وإشكالات التطبيق
المنازعات الضريبية في التشريع المغربي والمقارن - خصوصيات المسطرة وإشكالات التطبيق
.1 !DU5 'p , e%'5 ! % 9 j -T P"Z l* t
;U HU ?p 1U DMQ ,F5 _P # C S ;U HU ?p _P #
! mD5 YD "5. ?p l" 3L _P # *?Z l* v !DU5 ?B ,_P # +S
© 2021ﺩﺍﺭ ﺍﻟﻤﻨﻈﻮﻣﺔ .ﺟﻤﻴﻊ ﺍﻟﺤﻘﻮﻕ ﻣﺤﻔﻮﻇﺔ.
'&[ F j%D ;)D 9 &% ;'V = z=5* D
ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ ﻣﺘﺎﺣﺔ ﺑﻨﺎﺀ ﻋﻠﻰ ﺍﻹﺗﻔﺎﻕ ﺍﻟﻤﻮﻗﻊ ﻣﻊ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ،ﻋﻠﻤﺎ ﺃﻥ ﺟﻤﻴﻊ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﻣﺤﻔﻮﻇﺔ .ﻳﻤﻜﻨﻚ
ﺗﺤﻤﻴﻞ ﺃﻭ ﻃﺒﺎﻋﺔ ﻫﺬﻩ ﺍﻟﻤﺎﺩﺓ ﻟﻼﺳﺘﺨﺪﺍﻡ ﺍﻟﺸﺨﺼﻲ ﻓﻘﻂ ،ﻭﻳﻤﻨﻊ ﺍﻟﻨﺴﺦ ﺃﻭ ﺍﻟﺘﺤﻮﻳﻞ ﺃﻭ ﺍﻟﻨﺸﺮ ﻋﺒﺮ ﺃﻱ ﻭﺳﻴﻠﺔ )ﻣﺜﻞ ﻣﻮﺍﻗﻊ
w!B.;Z
ﺍﻻﻧﺘﺮﻧﺖ ﺃﻭ ﺍﻟﺒﺮﻳﺪ ﺍﻻﻟﻜﺘﺮﻭﻧﻲ( ﺩﻭﻥ ﺗﺼﺮﻳﺢ ﺧﻄﻲ ﻣﻦ ﺃﺻﺤﺎﺏ ﺣﻘﻮﻕ ﺍﻟﻨﺸﺮ ﺃﻭ ﺩﺍﺭ ﺍﻟﻤﻨﻈﻮﻣﺔ.
47
ﺍﻟـﻤﻨﺎﺯﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻤﻐﺮﺑﻲ ﻭﺍﻟﻤﻘﺎﺭﻥ
- ﺧﺼﻮﺻﻴﺎﺕ ﺍﻟﻤﺴﻄﺮﺓ ﻭﺇﺷﻜﺎﻻﺕ ﺍﻟﺘﻄﺒﻴﻖ
B H: })
!"# [ 1U I8 b 9
− 4 lU = fB _U U1@
lZ
: 72.7
, . *R Wm&J *%W5 [1 n ;)&J "# YD .F
¦@8 FB2 U5 l* t ¨m& !1D5 [1 ,$%%DU $%U"W j4J e%' !
w R +B lU J ¦; e' ;4o 1 &=1v v
w< "5c "# g *# eM ®cU $9 MX U +B $yp a^ U"5
$9" :Gaudmet b J >%' ?B J 01 @* g "# YD e)& s" ^=2
w""# e c8 l* t " .1 !2 o c 01 {
eM -T %@ 0 }D &%&' ,F@ 01 !DU5 "# YDp
01 ,FS 9 F5 9 "# C , l3J K^2 e " D; "# l* t
w-TQ ^2 % FB% &%& *.' PV' 9 * t l.W !DU5 ,.9 F@
.1 !DU5 'p , e%'5 ! % 9 j -T P"Z l* t
;U HU ?p 1U DMQ ,F5 _P # C S ;U HU ?p _P #
mD5 ! YD "5. ?p l" 3L _P # *?Z l* v !DU5 ?B ,_P # +S
[ F j%D ;)D 9 &%&' V'; = z=5* D
w!B.;Z
47
$8J _L $%=5 §yp , W Y1 01 "# l* t < [;5 1 +V
wUV ! %1 eM ' ?D ,h%' < ( %1
U 0= ,hU CV' v P"Z YD .)D FU ´1 ?p $B z.{
+ ;F1 .{ u D 9 ,* t 6B,; 6)D ±, 41−90 $%& C!G
6 * 3F) 01 I: + ab * ?B ,* t 6B, v "# MD
w1993 nD 10 ¶* * 1w91w225
! ,Fp `t h* t ¸' W F%o% .)D P"Z YD $9 +J
F >% 9 l* .1 9 * v < " !P"Z * .' +U5 v C{t U5
CV' YD1 dW& +5 !Fp ,- ./» &%&' MB . !"# [o% s,5
½ b %2 _P # l1 u MD $9 g * t 6B, |U9 wC{t CV ~ +1m
w<G %2 +1m CV' $9 ,-¥
,$%&' 01 l;1 C .@v 01 ab +4 1 F5 "# * ;U ["
>%' 01 [D; ^2 $9 3L ,P"Z YD; !U"W >R %2 +1m CV' $9 < sV
?B ,'o 8 P"Z YD >G C{t % %@ 01 'p CD: z 01
0;V5 1D *%mD 0UWB "# * ; 0 D1 * v * .' .1J HU5
I" %2 h* t ¸' w 1M; &%&' MB . . +=m $%&' DU1 35
l' 35 < _` ,+1m CV' 9 C{t CV */v < [p* C % !"# u MD
48
9"" ?v ,'o 35 !P"Z OD 35 [1 ,u '1 C%o &%&'
w"OD v Cv "A " <& ¢'5 ! ""#
YD >G 1M; 1YT ? .p%5 $9 * t 6B, 01 z%W1 $B bv
j%D */v %4 d%' &?V ~.=5 g <p +;U5 h^ +=m g ,P"Z
+2 ? ? K^2 3p%5 h* t ¸' <"U h^ * %2 ?p ,eU >? * 2v $ P"Z
RFD1 !2 1 ? !"# >R 1M; %4 d%' &?V .= $9 uW
? ? K^2 3p%5 h* t ¸'
I8" D& -% ! * K^2 =v U1 sV5 ,}/% <52 h2 g
:
49
6 ` 1h a.L (E: 0 6 1h O : @ + 8A
01 "%D " FU"/ 'p '& D&yp ,"# YD U"/ 0 ±,& 1D
q ,eU $%&' e)& F;= ,}p=1 3L - ./9 h9 l* t eM YD1 §%B I8
CV' j 0;o %D U"W K^2 6=, +5 * v YD1 {" F !V
?D8 ,* t 6B, ± 8v +" P !PV' e)D + (8 < 61 .19 ^Fp wh* t
.)D ewewd 01 18 l 6=, O ! U P 6B,; %'U1 Fp .)D $B
w"* t *R & " V'
< *"L .19 * v YD1 !2 I8 01 "# YD; %D U"Wp $bv
w>=v h9 D "D 3:
e)D S I8 01 h9 &%&' FU"/ O\ ?p %o% ^2 +:; ~ .1J $9 3L
YD; %D lU ;)&J + YD 01 u%D ^2 <S h%VD5 h^ x%&'
;)&J [V\ F%D5 2U5 6=, ,* t YD $9 v >=t ^2 [@.1 w* t
?' 01 <' -. ^=2 wYD U"/ _8 u%D5 P .@v &%&
w1U 2 % %9 v YD K^2 . * t YD; D
1 - LAFFERIERE. (E) : "Traité de la juridiction et des recours contentieux", 2éme Ed, Tome I, p. 15w
- CHAPUS. (R): "Droit du contentieux administratif", 1er édition, Montchrestien, Paris, 1982, p.139w
50
CV' +;m ?D w2;PT * .' 01 K . ? * .' ^2 > " &=1v v u MD u%o%1 * .'
w* v ;)&J 4 " U1 v !1.5 ! V' 01 %;G h.@M
,< j F@ ,<&m ¸' C .@v I8 01 KM; e)& u %&J K^2 +=
w3.2%Z < ¢' $9 0=; 1
,m ,F* 7 ,M_ : >:19 mc2 .L -./ 01 '& + $B 6' ^2
"h s7" $9 C 2 . I8 , Duguit, Marcel, Waline, Delaubadère '6
U"/ S < >%U $9 ,~=U ~ 2C Yv ¸' W FU"/ h^ %2
H8 ] v !1.5 % |&B bv 1 _, h9 < _D5 h^ H $%;V1 %2 YD
,Å4 H8 * . v v ab 01 ~=U g 9 , % "D $m %2 ?B ,!%o%1
* t YD ¤ !PD 6'5 e19 a^ $%=Dp wl* t 1 h .1J %2 ?B
,.@M V' 3 CV < %& C{t CV +;m [5 , CV >G
>G +=m5 ! 'U 3L 'U h J +;m Å4 CV >G
w4+1m CV'
! *U I8 01 §yp ,. ?' 01 |,p9 .)D K^2 |&B bv
6=, lYR1 |,"9 §9 F ^ h^ a.G -./ 01 'D 01 65 <v D5
.8J 9 Å4m CV' !%o% CV' fG +8 h^ +
w4m %o%
$9 C{t CV $=1y s"9 $9 U ; p¥ G !%o% >R U 6p
K^ D1 FU` + J g 9 1 µ"1 C l* t eM 1 ´'1 * .' C{v 01 O4
¯U $9 ?B ,5"L" * .' -.U 1 * F,p ! &=1t !2 ,µ"
w18 : j ,1994 ,J U"W , *{ U1Z *%mD "+1m CV' % ,h* t CV' " : $ n@ D19 − 2
w19 : j ,H [@.1 ,"+1m CV' % ,h* t CV' " : $ n@ D19 − 3
w24 : j , <& : $ n@ D19 − 4
+:; ;F1 0 1 V%U5 <,D1 ¯p. h* v * . % 89 < e'5 0U/ * .' ^2 [P O45 − 5
^2 ~G +" , V%U K^ l* t &%; 6= ~G e19 | % ~& "W1 ,h* t
RD1 g ? ,l* t &%1 ..'5 01 0W ;1 <v -¦ 1 6L* ,e,; &U $ e' 0UW
"W K2M &=1t K^2 01 0W $1.8 $9 bv , %W µ" ; ²V .)& ,%*%2 1%= zD1
wl* t KX < %',
Voir : CHAPUS. (R) : "Droit du contentieux administratif", op. cit, p. 274-278w
51
h §%;V1 6=, |,"9 1 H;U .W5 2*" ¦ b , %o%
w+1m CV' >G 6; 01
©1v v FD1 O "B.5 v ;U R.Chapus "" b J +U@ 1 ^2 +U
: 9 1)& + * t V'
! .@M h +;m Contentieux des poursuites U CV juridictions
W >%8 "6'L" 7 "" *U +1m CV' C{t CV M;
u%o%1 * .' +U5 v N 1m % ¸ W $9 nU1 ,% K* ¸'
I* p(6 L" <p uYD * .' ¯%U ?PT1 K . h^ * .' < " 9 <,,5 u MD
}7" ` F F Administrateur j z%6 ; a _V
Recours hU +1m CV' h "" M1 +1m CV' e)& +
3{ 'U 'U YD J +;m ,ordinaire de plein contentieux
!%o% +1m CV' >G ,4m d%' >G Duguit M_ 3"U 9 l* 'U
H;U .W5 § M;5 YD 01 P/ +;m Recours objectif de plein contentieux
0;o F@1v 65 ,1 _" 9 $%&' 6=, 9 h §%;V1 6=, §9 v , 1
s¤ v !1. _W %m C{t % v pot PW K^2 +;m5 ,+1m CV'
YD 01 23L ,"# 4& YD , <v *m ©p * . l* t &%;
% K^2 <,5 .)D 8,+1 CV 2*" g 8 ¥ OD [ s"9 !
h^ * .' l* t * . > " s¥ ´'; YD .2%@ + U W 01
? 8 %1 ^4 `v = 2. % e1M a; D2 ¸'p ,?PT1 K .
52
CV' ;F1 [;` Administrateur Juge .1 ¸ D2 %Fp ,YD u%o%1 j%4
w9l* t 8T
CV' % M; ¸' W *U1 g ";&9 'GB" b J °,
% ,¸' W ,; HU D "D .1J $v" :> bv ,C{t % +1m
[ W ~& !2 ¸' Wp ,1m % ¸ W K^2 u5 C{t
e=8J $yp D2 01 ,10<&%;V1 u MD .2%@ 6 v %@ ?8 N !Fp , YD
nU ¯U" $ ! _W1 ¯U ¸' 68 $9 ?B ,5 1=89 nU5 T:1 F;
CV' % <D C{t % 6= $%;V1 -T $yp $bv w6= ¯'D "@%1
u%o%1 -T v [@. 1 *' .9 u5 W v <U@.1 ~ +1m
K^2 j% YD1 !Fp ,* .' 1 'p %2 C{t % u%o%;p w%
.2%@ ? 8 h9 5 ?=8 nU K^2 .19 ¸' +p $yp f ,
CV' % YD u%o%1 ?D , j% YD1 D2 !2 ! w11YD
g $%= ,* .' * | &%& Uo 9 H8 ÆD <& -TQ %2 +1m
w* .' 1 .G ~ ,& v ¦y Uo% K^2 6; 6 $9 $bv ¸'
! 2;U ! &%&' +P % 0;o .G ,D2 * .' 1 l*v $%=5
,, ~p f +=m; 1m % ¸ 6Ç 'p dWD ^2 ,K %
1m % ¸'p ,6PT K* .' <" * v * . !{ 1m % ¸ $9
hU ¸' 01 < .' 1 %2 ,H8 u%o%1 9 Uo% 6; I" ?&v * . !{
w12"U % ./ -T 6 8
53
>G MN F >%U !2 "$%8 .U@" b J ' %o% %Q K^2
e)D lM; .W =m %Q ab U S ! !2 ,+1m CV' %
6 . C 9 01 <1M5 1 e,; &U l*A I8 01 1m % !P .@t
FD1 +UX ! !2 %o% F{ h9 %,D ^2 g F *q &=1v 13w¶vwww!PV'
wC{t 0UW >%" $ >%S Y %1 %
.U@" b J _8 D K^2 += [ ,h* t DPV e)& $yp <
! 3 % T:1 &D %@ bv ,h* t DPV j , .)& ,"$%8
h9 ~ * t D;B $9 ?B ,' 9 &%& V'1 so%5 .R CV' e19 .W5
14
w.@M l j
(B + ,h* t CV' 6' *U1 0 I," .{ <' > ^=2
3L * t *.' C{y 'U YD ,D v * t YD D 15<D1 _&@
u%D . >8 1 µ"; l* t g 6= v 1 . 1= YD
3L ";B 7" lb J KnU5 , ^2 ,¯%U 9 % +1= 3J
16
w 4& $%UW % K^2 */v 01 KU" H
[;Z "D / e,; &U *"@v nU5 ?D ,e,; &U *"@y &.p +1m CV' % M;5 − 13
^2 eM5 ! = l.W; [V 6B, K^2 e19 [ $9 6=, ,z.{ h* t CV' e19 $%UW
<D1 (U5 h^ !PV' 6 . F%V %2 P .@t 8D 01 &D +1m CV' % M; h^ ,C .@t
w * t 6B,; 6)D 41−90 $%& 01 22 l ewewd 01 45 l C{t %
w21 : j ,H [@.1 ,"* t 6B,; 6)D 41−90 $%& "# YD; &%&' U"W " : $%8 .U@ − 14
w503 : j ,1988 ,= U"W ,J U"W ,¨ . ,".{ h* t $%&' " : $. ~*v h¤" − 15
w27 : j ,H [@.1 ,"+1m CV' % ,h* t CV' " : $ n@ D19 − 16
w406 : j ,1990 ,J U"W ,"&*'1 * ,h* t $%&' " : ¤ =1 − 17
,1988 ,J U"W ,D >' %5 * ,CV" * ,"z.{ h* t CV' '"W5" : D *' " − 18
w12−11 : j j
54
$ 19+1m CV' */v +5 ! 6)U <8./9 ®. 'p ";9"
";&9 'GB" b J M1 8 w.U 9 6' HU !F' >Z >%
&%& V'1 H"W5 9 * v * . 1 1 9 .W5 %o%1
U j%D H"W 'U O,p % C{t % : +;m5
* . v v 9 -¦ 4 ,¶v www_P # 4& 'U ;)D
w20* t %'U +;m5 ,Å4 H8
&%&' U"W >%8 * K^2 <8.W5 h^ > 1 C@ D2 01
" .1 .G v !1.5 % HU .1J +Fp ,"# YD 23:5 ! %
e19 $%=Dp ,W YX 01 FD= 1 _" FP{v 9 "# l* v * . 1
~=U g .1J $9 e9 , ^2 h* t ¸' W 01 <DU5 ? C{v %
+1m CV' >G f $%=Dp "# & %' C Yv eM Uo s, HU ab 01
, %2 1 so9 l*"U 9 ? Uo% K^2 6; I" W 01 ¸' <%\ ?
? "# YD u%o%1
$ e% s"9 +1m CV' C{t CV fG M; ^2 $9 <' ¯U 'U
KX %2 ,% .)D ¸' ~& j * t 6B, ± 8v U ,@
" "# YD <@%5 $9 n ! * t 6B, * . ¯U K TUp @ !F'p
'p [@. .1J $9 ,"+1m CV' % 9 C{t % l*% |{ 1 bv CÈ F"U
w"% *1 g f . ;=, +;U 3 0 6)D " v
ÈT5 0 ±, <' ^9 I8 ,&.p 8 P _2^ KX ^2 .B^
sp 1D , K^2 $B M2 h^ ,3Fm "Lafage" * . ^D1 %
% nU5 ! ,1 µ"; l* t &%; s¤ C{t ¸ e19 "W &=1v
21
wFp YD; ;PT1 .:B9 +1m CV'
19 - SERHANE. (E) : "Le contentieux administratif de pleine juridiction en droit public marocain", Thèse,
Bordeaux I, 1989, p.35w
ANTARI. (M) : "Entre l'unité et la dualité de Juridiction, le contentieux marocain", Thèse, Paris II,
1980, p. 137 et suivantw
55
! Uo%p w<1 K @ +1= ° > Y M; ^2 $yp ab 01 6L.
d%', C{t ¸ e19 "W &=1v |,p ! * .' 01 KT5 1 "L" * . 2m&9
+B +;m FU %5 R 01 3:B ~G ¯p* PD: Uo +)5 ,1
~G j.8 I8 , ^ "# YD >G % h %, b * .'
W"5.1 + % ^2 $yp .9 l*"U w22Y % % >G e c8 ®.p g ?P
% 0W * 9"1 .= e [ / b 9"1 {" <D !D5 Etat d'espèce FDU ,
w23K . h^ 0UW
FU %1 "# YD; &%&' U"W >%8 D2 <8.W& h^ >p $bv
* YD; !P .@t e)D , + J g <1 +1= ° ,* t YD ;)&9
w24;U ¦*A ( .2%@ ¥D !2 wFP Yv <5W ¸'
CV' <' $ 6 <p != 1% .19 ¯U" 'U ?B | $v
S >%"' 3L 0;p w25+1 CV YD1 "# YD *" g @* T:1 &.p
>T 01 YD K^2 U"W x%&' + D2 D&v w' +" g % U"/
?B YD K^ ;)D &%&' V' v ab u%@. 01 $bv D1 Tp ,x%&' D1)&
w* t 6B, $%& F +
56
6 ` h 'I&7 0 6 1h : $J 8A
v ,<5 *v ¯,; = <v R h* .19 ,<%& $B 9 h* t 6) $9 +J
fJ h* t 0UW 1 Mv g l¥U U "L9 OD5 l' K^2 01 CD: <&9
0UW 1 Mv l 0 !"# u ©.\ w26CV' U@ .1 +" "A YD1 +B
19 ,+R e% * YDB , CD: ¯U v "# % fJ h* t
v f9 h* v 0U/ <@%5 eM5 §yp ,C% 9 'U ,_P # 01 23L YD
w27>%"' e P/ |S 4 "# s
>%" eU ¤5 1D * t 6B, 0 l* e=8J 01 U <5B9 1 ^2
,¨ . * t ;=, 0 * 6= FD 01 ,h* t 0UW %"1 3{
.285/96/24 6 * 5/97/3 |S 1997/01/09 ¶*
©M1 ,;D , l* .{ R ,""# YD >G PV' * t . " : _L% ; − 26
w146 : j ,2001 ,39−38
,19 ,;D , l* .{ R ,"CV' [ >T 01 P"Z &?V " : ½TU5 *' " − 27
w35 :j ,1997
F j%D h* t 0UW l.W; ' K^2 eM g U" : 6= :8 8v C@ − 28
g u MD ®. +" + g "# $%& 01 114 pV ;' g "# $%& 01 114 47 5
w"CV'
57
_R P"Z YD l.W h*A !P C .@yB "# l* t e19 6)
"= 01 nU ,"# Uo4 hU M *%W Fo.p ! , @,
w29eM 9 "# l* "D C %
Yn _P # l* v v =m e' $9 < ,FD1 CM@ 9 "# uYD h^ eMp
eM 01 "W K^2 6'5 6 ,<"W1 a; ! 5"t ^B u MD u%o%1 Fp
w32u MD u%o%1 Fp ,U1 +@9 B += <B 9 <&
9 1B l*% ®% $9 < Y%` 0= _W + h^ %2 .Y $9 +J
HU ?p _P # .1 ¯%5 6 1 "L I8 ,%1 v * .' * v W PM@
w34+, YD; HU ?p =;; eU $YQ ,C% YD;
* .' 8 l* t z %@ *)& U +2 :%2 ^2 .W h^ > 0=
% FUp* 0=; e9 % [p. !D;V * .' * DU l 9 "W $ s,
? l*%B^ l e ¤& +"
,2004 ,49 ,;D , l* .{ R ,"'& S * ,.{ !"# $%&' " : h3= ; − 29
w527−526 : j j
w348−347 : j j ,2002 , .{ D * U"W1 ,".{ !"# $%&' l.W " : !D{ " − 30
w146 : j ,H [@.1 ,""# YD >G PV' * t . " : _L% ; − 31
w347−341 : j j ,H [@.1 ,".{ !"# $%&' l.W " : !D{ " − 32
w147 : j ,H [@.1 : _L% ; − 33
w349−348 : j ,H [@.1 : !D{ " − 34
58
eM -./ 01 <v 1' =m >%8 s, * . b g nG 3L .Y $v
.Y $9" J l*"U w35 "W; ;)D j%D 5*" u >?U + ,"#
$9 !DU 1 %2 w"CV' e19 % [p* eM H, >Tv 3L 01 =m I"
5 ,&: l*"U wF@* 9 < o. >@7 * . ^4 $9 <D=; = .Y%
!2 ,=m 6'5 ¶*5 0 .F9 ¢1 U % [p. $ eM; s; u $9
w+@J ^2 + 1 * . b .Y '5 e v ¥ l*v
[p* 0=; <&9 ,gJ ~R; * t p.{ a^B 36* t 6B, n '
+@J + %p.1 % $%=5 $9 W ,!D;V 9 s¤ l* t z %@ +" %
l.W 8.1 CD9 =m 0 _X $9 §=1y l* t $9 e 1 ,0UW z %R ,
9 l* t z %@ e ¤& U ;=, I"5 $9 g ,*A h9 F', l* t $9 e 1 ,PV'
w %@ U
RDB $Z g 6¦ M& ®. &=1v "# 1M; .{ u >%
.pJ MB.1 01 % 9 MB.; [;5 l* t $9 ab ,l* t 1M l e U& ;8
j%Q ,!"# u >8 a^ ,6FF@ %1 $8J 01 3:B U5 FU` q
[1 !/ .'; * %8 sp 01 6FD=N ! !"# 6=, % <Uo% "# 1M ]
01 "# & %' _8 5 $R K^2 wCV' v 6FPR +" ab ,"# l* t
w55 : j ,2001 ,&: U"W ,".{ [ !"# u MD " : ½TU *' " − 35
w353 : j ,H [@.1 : !D{ " : V9 .)&9
,a^ eM *Uv [1 4 ;=, g P'5 FS "W .)D5 $9 &.p P"Z l* 0=; *
>%" eU 5 !PV' 6 . C 9 eM g ,Requête introductive ,FN % :; "W nU5 K^2
w%
w95/16 1995/12/21 ¶* * 95/54 D=1 * v 6=8 − 36
59
,® v F P* |,D1 ,h* t !"# x%&' $ lnQ $% j49 l
w37CV' e19 Fp 0UW h* v [ / b ('"5 ¦ * . $9 3L
e%' C .@t 01 %;G +:;5 ,9 8.1 <'"5 $R K^2 v C%R
w38_P # ª1
,<5 * . v <" 01 H', . eM *Uv l*A ; +B +" u _@9 'p
01 eM $9 I, ,39.{ !P"Z e)D F j%D &?V 629 01 µ" nU
01 += h !5 $9 0=; ! P"Z l* t +P * 9 W4 +% u <'8
< h* t CV' B9 1 ^2 ,40$%&' 28 ! l*% 3{ µ" u% >=J
wµ" _ _" ./ ;U 01 %;G >W y |V ,<D l* e=89 l
6 43!P"@ s,5 e19 $%=& ," , 1 + 0 !P"Z I," m= 1D
wx: µ" 8.1 ,>J µ" 8.1 : 8.1 n hi5 l l.W1 Hp
>% +B Fp H ! v 6=, $Z -./ 01 !"# J S 6
½5 8. K^2 $9 *" g ,1M [ <@ 8%1 ~ 6=, $Z v C%R ,"
wF§ v F 01 l.W %o ec8 01 v FD1 ;=1 ; 0;o
wPV }2 | "# $R $9 1962/07/12 ¶* * 246 * . gJ ~R n − 37
w314−305 : j j ,H [@.1 ,".{ !"# $%&' l.W " : !D{ " − 38
C' >{9 ,"FP s,5 "# ®.p l.W1 , g . +U5 h* t ¸' *" : h¤ ; − 39
w27−14 : j j ,2006 ,&%&' * .{ MB. "eM; &?o 9,"# s,5 ./1" >%8 !D/%
w2001/38 6 * l@ * v 6=8 − 40
w_P # l* v o ..2 ~*v 97/1/5/1140 h* t 655 * t p.{ * . −
w34 : j ,H [@.1 : h¤ ; − 41
w148 : j ,H [@.1 : _L% ; − 42
./1" >%8 !D/% C' >{9 ,"1M; &?o 9 : "# s,5 "# ®.p ./1" : " .p − 43
w8−5 : j j ,2006 ,&%&' * .{ MB. ,"eM; &?o 9 ,"# s,5 ®.p
60
$9 eM; 0=; bv ,l* t eM 6P' -TQ 9 u MD , $R .)D5
1c ,, DR e19 <p 0UW x: µ" * l* t <5^ h^ * .' ¯p.
-./ 01 < <@% x: µ" 65 U 1% 30 %2 H ^2 *? &%&' >@7 ab
eM _/ g CD v -TQ +5 $9 0=; "# , DR w"# 1
w44 B $%= $9 _` _W ^2 ,!"# s, ~ 9 0UW h^
C * 01 -Ç $B ,PV' +" 1 * t 8. ~ 9 1D u $9 " ^=2
eM ` I8 ,1M; 8%D; &?V %1 g P"Z 1%)D ! . v ab
p.W "1 ' ~ 5 f ,<Bm1 + l* t [1 * %8 8. K^2 <&
w§% Y F= nU h^ eM ' _=
w339−337 : j j ,H [@.1 ,".{ !"# $%&' l.W " : !D{ " − 44
=v" : hiU %@ :V9 .)&9 w148 : j ,""# YD >G PV' * t . " : _L% ; − 45
w43−38 : j j ,2005 ,8 ,gJ ~R .5p ,""# 0R *.'1 !PV' h* t 0UW
w148 : j ,H [@.1 : _L% ; − 46
,U1@ >?9 1 ,;D , l* .{ R ,".{ h* t CV' " : _, 08 − 47
w148−147 : j j ,2008 ,80
61
h 'I&7 0 6 1h( ::. I : 8 J 8A
U ,CV' g < M& ®. g nG <& ` PV' 8. >T "# eM $v
_W a^ ,F ! d%' g >% +@9 01 l* t -WU K%F@ ^D $9
_" 9 ,l* t W 0 D5 ! <Uo s,5 _/ 01 TW& 1v PV d%' K^
w;)D 9 U V' 01 ´'1 d.
l* t KX .pJ d%'8 $?o ¸' Hp%5 1 "# $%UW .W5 a^
,x" K .Bt &89 hnZ ^D v "# ®.p 01 C ,U W [;5 !
w1U , <V'5 1
± 8v +" (8 ,h* t CV' j 01 nU5 "# YD |&B bv
.)D5 U 6B, +UX ! ,ewewd 01 18 l < |& 1 6=, * t 6B,
"5 "# YD; &%&' U"W S 1 $yp ,"* t *R & " V'
w*A .19 nU "# l * t 6B, j S $9 ?B , 9
K^ &%&' U"W , HU "# YD >G .W >=v >9 $v
"# l I" j $B byp w48¦D5 ¦?'5 u%D u%D5 ! , YD
V' F%V !DU ab $9 v ,U 6B,; [@. * t 6B, ± 8v +"
«= <UX !"# $%&' F e%' k"1 D2 $9 *" g , 49jQ $%&'
w* v U /
h* t CV' F@ S +=m1 $yp ,"# YD; h* t [ W 01 6L. g
w+1m CV' C{t CV 1 c5 "# YD +U` q , *:1 +) O4
62
: 6 h 0 F7 ` [. X%= : @ + HI
C%R eM H, ´ I8 ,50? F ^D1 !"# >R 62 u $B bv
PV' 6B, j $yp ,_P # 4 ;)D & %' +;G O4 CV' v
M8 41−90 $%& >% l3J K^2 j * t 6B, ± 8v +" gJ ~R
w51Y1 +1m CV' % G "# YD 01 +U` ,^D
¸' Fp + ! YD " ,52+1m CV' % ";B 7" lb J -.U5
e Hp.1 3 62 e [& b 9 1 4 89 $%= ,1 3L p./ h* t
v 9 * . v v 9 Å4 H ] v !1.5 % |&B C % ,'1 * v W 9
+ J g ;U ¸' e _W +=m ,1U , 01 . -2 h9 v 9 ,U1 0.1J
*
w"% C .@v <@%5 `v * ,U W ¢'5 l8 ;U 9
= ¨' t 1v eM <T 01 -Ç ,T1 CV J !"# u MD nU
,"# u%o%; HU5 "W1 += K % <@% D2 %Fp , !PMZ ¨' t v 9 "#
1 s" $9 %2 eM K' ?p ,!"# * .' 1 'p 3:5 C{v % +=
+1m CV' % * ?D8 F@ u $B ' 53w0/ .G ;= (DU1 +=
f 54,.2%Z I8 01 u MD 68 p b !Fp ,eM; "D YD; +=mB
w1U DM4 <Up _` h^ !"# µ" CTR so% h^ eM; !"# [o% %5
63
[P % >G U .'5 W +1m CV' YD1 */v ¸' [;
CV' 01 CM@ K*" !"# u MD I" ?D8 !"# ¸'p w55$%&' >G ?B
_5c 0= ,'p <P{t "# < ~ h* t * .' 1 .)D <&yp ,+1m
®.p h^ * .' C{v 1 YR D2 %Fp 56,* .' 1 e 0 XD &%&' *7
*
.19 CWv 9 ,>U !"# µ" 0;V < . * . >T8v ,u1 3L <&%= "#
w57<P{v U ab 0W -./ 01 H8 3{ <S 65 h^ µ" u@*y l*
u MD <,p CD9 [; ! U % W K^2 01 TW& !"# ¸'p
0 l3J K^2 MR $9 U "# l* t + TUp + ,+1m CV' */v !P"Z
w 58FS "# ®.p
bv ,«&. K3)& [; ! a5 0 ,!"# >R ¸' Wp
6UD5 ! a m1 W g .p% !"# ¸' " : $ Jean-Michel le Berre >
F{"1 S U + ,'p "# !{ ¸'p ,§m uYD "# ®.5 !2 l* t
w59"eM +" 01 <Up _@ %
64
1 .p9 u $9 + * t ;=,; +1m CV' 6; !Fp 6 01
w60"* t 6B,; ±, $%&'
C{v v !1. h^ _W u%o%1 $9 ,¨ . * t ;=, n d ~&
K^2 ,pV ;' g "# YD g _D" _P # .1 0 * h* v * .
C{v v C%R 0=; <&9 n ,61"C{t CV +1m CV' 0;o +5 l3J
"# ®.p 9"1 YD g _D _W u%o%1 $B bv v _P # HU5 h* v *.'1
jT4 v !1 . * t W * .' .1J HU5 bv 9 ,62"M6R [C" ?B <&
}63" TA ;n' 2" V ?B , ?Z 8v s 6 *
*/v |1 "# $%UW * t 6B, 0 l* e=8J +@ $yp a^
w64+1m CV'
>G CV' F .p% ! U % W $.' $%&' CF'p +@ $B bv
6FD1 , M; K^2 +1m ¸' g .=D 01 D2 $yp ,C{t CV' &*'1 +1m CV'
+1 CV YD1 F T/v g "# YD *" $v" : > h^ ";&9 'GB" b J
^2 3 U5 YD K^ 'U $%&' %1 $9 bv ,pYR 01 3:B g h%WD
>G s@*5 FU` h^ "# YD; !U [o% ^2 35 0=; wKX
* .L g "# YD; l PV l.W1 z{ ,+1m CV' >G C{t CV
_& %@ l*v g u * >^ ,"# YD 1 U@.1 $%=5 T:1 & l.W
V ¼95w17 6 * 1 1995 *1 22 ¶* 95w35 6 * 1 1995 *1 22 ¶* 95w35 6 * 6=8 ,p * v − 60
w; D h" ~R o H ½1YJ
,1996 ,4 , wewvwewe , .Y o 1995/08/08 ¶* 180 6=8 ¨ . * t ;=, − 61
w172 : j
129 $%&' CV' R; *%mD1 ,57823 ,h* v 1 1978 Y%% 28 ¶* 340 6 * * . * t p.{ − 62
w169 : j ,1979 D
w75 :j ,1965−1961 gJ ~R * . %;G ,1962 %&% 26 ¶* 248 6 * * t p.{ − 63
o 0 T x Y% !"W V ,94w115 6 * 1 1995 Y%% 4 ¶* 215 6 * 6=8 ¨ . * v − 64
w .{
w158−157 :j j ,H [@.1 ,".{ h* t CV' " : _, 08 : .)&9 + 01 M; −
65
+ !=5 *v += l8 g "A += 'U ;)D j%D 0;o YD K^2
< 1 -T g , *? U g "# YD F8.W5 ! =t 01 %;G
eU $%&' W % u%o% %1 g ;)D1 YD K^2 $9 R& I8 ,&.p .1J
"# C .@t $%& W % l.W %1 g Code général des impôts _P #
wLivre de procédure fiscale
+U` h^ %2 "# YD; l l.W1 g «&. [ 0W .p%5 $v
H./ a h^ ,0W F@ %1 Y % % ¨ l*v ' &.p ~G
>G Tp D2 01 w"# ¸ j >G e c8 ®.{ l B W YX _" 0UW
V9 * t D;B e19 "# YD *" ^2 ~G KX g '
PV l.W1 g eM .p% 01 3:B !p w+1 CV YD1 HW1 +=m
W YX _" C{t 0UW $%=p , pT 01 "# 6)D K3:5 ?p YD; l
w65"hY %1 0U/ h9 e U& + l.p% % %2
6B, j <T 01 h^ x%&' */t $9 v 3J 3m& 1%;
C@ 8 l O& $9 I8 ,"# YD CV eR& !8% ,"# l * t
U j%D H"W5 0 }D MD .)D www* t 6B, O" 1
'U5 2./1 u%D5 "# j%D l.:B $9 v w"www_P # 'U ;)D
eM; "D C % $ ^2 %U &' +=m ,F8.W5 ! &%&' =t
wa^B h* t ¸' "D 9 "#
ab [1 0= ,+1m CV' % */v ©*D5 "# YD $ B H" '
C{t % >%" v <X ,* t p.{ >T 01 gJ ~R $9 66<' ¯U n 'p
:678 !"# >R
66
w<& "# ®.p 9"; u MD HU5 ?B J -
?Z 8t 6 * jT4 v !1 . * t W * .' .1J HU5 bv &: -
w68,
2.v g 65 ,.J ¯U 52 v !PV' F@ -o9
(8 ,MB. , "# $R g u MD ®. $ l"1 W YX % 6'5
w69"# 9 S ; 0UW .1J HU5 %
h^ «&. K3)& 3:B . ,.{ h* t ¸' $9 <@% ^2 >T 01 "
ab 70,"# W * . C{v { !"# >R W YX _" 0UW +"'
w71DU1 8
% */v "# $%UW >%" O\ ?p h* t CV' F@%5 0 U
6B,; 6)D ±, 41−90 6 * $%&' %1 O,5 .G $ >%' 0=; ,C{t
¯U h9* %2 ^2 ,1 C{t CV */v "# % [p* &=1v ,* t
* t ;=, h9* ./m& " : > h^ "M9\& 2(" b J 6FD1 ,$%&' >@*
, % K^2 01 "# l C{t % CD: 01 <v |"2b ?p < 6L* .B
W YR 0UW &=1v |D5 ! 7220 l V'1 1%; g ab 0;U1
w73"O $ h* v * . +B
%;G ,<U1 01 hT,= ; 0 $]. " V 1962 n&%& 26 ¶* 248 gJ ~R * . − 68
w75 : j ,1965−1961 gJ ~R * .
w<U1 01 >J .Y% o %=& .p DD 49455 1 1975 +. 9 4 ¶* 49 gJ ~R * . − 69
w216 : j ,H [@.1 ,+1m CV' F1 $ n@ D19 lb J <5*9
70 - LE BERRE. (J.M): "Contentieux fiscale et contentieux administratif général", R.F.F.P, L.G.D.J, n°17,
1987, p : 23w
* t * .' .1J HU ?D8 ,!"# >R C{t h +"' CD: «&. ~G $v − 71
w_P # +S ~ 5 ; 0 D
w81 : j ,we ,"* t 6B, " :z c (W1 :.)&9 + 01 M;
_U 9 , 3L F@ 01 * h* v * . +B" : $9 g * t 6B,; 6)D 41/90 $%& 01 20 l OD5 − 72
H ,W >?U YX +=m ,$%&' 4 9 ,+U e U& 9 W - .,& 9 <=
w"4 * t PV' FZ e19 <p 0UW *#;
<'1 $mWU _" D * C@ w193 : j ,1997 ,J U"W ,""# YD l.W1" : !8? ; 73
w99 : j ,.B^ H
67
*" ¸' 9" C Yv <)S 9 h^ ";&9 'GB" b » "D $m a^B
_" C{t % ('"5" : >%' I8 w+1 CV YD1 F T/v g "# YD
CV' % |&B $v ,"# YD; B %;1 +=m lA8 W YX
l* t eM h@ -T +8 v -¦ ! "# YD U"W ;PT1 .:B9 +1m
w74" 0 up .G v ~
1M ¯U +V 75,PV' e% . 01 U1 §%= C{t % =5 eU .)&
01 20 l v D C{t CV */v "# % [p* ,e +=m CB^ z 01
h* t CV' -./ 01 ¯p. ®.U5 "# % K^2 0= ,* t 6B, $%&
w+1m CV' % gR5 ! 76Y % % %@%
68
h* t ¸' W $9 v ,"# YD C{t % 9 6L* 0=
,"# !PM@ 9 B ¯4 6= $9 [W C{t Fp != ,l +)5 */t ^2
* .' v <@%5 D % !2 ,+1m CV' */v @*D1 YD |,"9 v
¨ l'1 §9 ?B ,l >@² W"5.1 81,PV' e% . 01 lU1 ,"# * t
w82Y % % e U&
% g <&yp ,"# YD C{t % %@ *%5 01 6L. <&yp a^
w°, 01 u%D FU1 +1U 6 ;U
u <% h^ ,h* t CV' e19 j%Q CV' e19 "# YD $v
_&@ v PV * %@ $ <D1 &?v "# YD + 41−90 $%&
g >%, 1YT «D $D};/ p= &?V eM; !WU ,* t .
wu MD ? 6= $%= $9 ®.5 U 1U k" $9 % ,< %'8
CV' */v 0;o ,1 * t YD PV' D5 1 l
w.B^ H" ?B U W 2*/v ¸' [; I8 +1m
u MD l*v .:BJ _Q >R "# C% W"5. ;U +=m5 ^=2
<D=N 01 %;R; = [N g u +; */t ^2 ,_P # l* v eM
I8 ,+1m CV' */v F@*9 u $9 9 g YD; 8 = ¸' e%' ,e=8J 01 U − 81
g C % ,C{t % */v ?v +1m CV' % 'U =m .W C .@t ¨' v g +;U
: .)&9 wu%o% %1 g e9 +=m %1
w54 : j ,2007/6−5 : ©M1 ,&%&' YD; .{ R ,"P"Z YD C{t %" : * ^8 3;
w149 : j ,H [@.1 ,""# YD >G PV' * t . " : _L% ; − 82
69
% 9 C{t % , c % >: +" g FD1 ,CV' e19 l* t YD1 01
YD K^2 +;m5 ?B ,. =1 v e M +%S % ,!"# ®. l.W1 $TW
"# 01 Ct 9 ¯4 W"5. a5 C % CWJ s,5 v 1 . $%UW
w83H8 3{ [p µ"1 * 9
!P'5 s¤5 01 ¦ TW& -.U5 §9 , W' +@ "# l S +Jp
01 TW& "# * 6 I8 ,l &%& >@ + "# UoQ 0 *
w85 * . t K^2 2.p%5 ! ¥DU
C"J +;S 0 = "L* 0 nU bv ,{ 9 s¤ 6'5 «=
w<& 08 0 nU <&9 q ,!D/ _@ %B 1U
,70 , ;D , l* .{ R ,"+, ~ CV' e19 "# YD " : h%U 08 − 83
w13 : j ,2006
w43 : j ,H [@.1 : $%8 .U@ − 84
, l* .{ R ,"h* t CV' e19 "# +S . 'U P"Z YD " : h¤ ; − 85
w24−23 : j j ,2005 ,J U"W ,62 ,U1@ >?9 1 ,;D
70
$9 !2 ,u "L* $ eMZ 0=; w<5)8T -./ +B C v g !D"D5 F@ %5 ./1 §%B
!WU h^ %2 "# [oQ +) $ ,1U C"J +;S D/ % 1 $%=5
w86!"# J , TW&
UoQ +" 01 < s¤ [ 1 v D 9 "# ®.p 6 ^=2
?B ,x%&' 6F1 M e' 0 C 2 ~'5 bv v !P' ®. v C%R 6 ,"#
bv v ,s¤ <D;V5 h^ J 3{5 "# l* 0=; bv ,9 < s¤ $9
w87s,5 l.W1 $%=5 O,p l.W1 [ / «=5 &%& C .@v |U"5
Taxation d'office : 6 Ml.% q'G 262A% 'I&7 : d + '.G
[oQ eM h^ ,* . t e)D < sW FB l" _P # uVv 65
^2 ,"# 01 <8 , ?PT1 K . h^ J s¤ C t "#
1 "# s 9* bv v ,"# ; , B K? P"1 U h^ * . t
P'5 !"# C_U , .& Y1 l* * . t >%\ I8 w<U@ .1 v %
w88P'5 "# ®.p [ <D nU 1 dW&
f 3: ,l* t eM -TQ *:1 "L +=m h^ %2 !P' , ^2
w, ^2 YD; eM; 8 &%&' % j%4 5
:898 "# !P' ®. v C%R 0=;
l* >%4 " . H, 'U V' eM Fp \ ! : d + /
l* t -./ 01 <5% 65 " . C .@t %W HP% eM e' ! ,P"Z
e 8 ,1% 15 ¡ +@9 + &%&' e=8J v >:1T 9 * ´';
^2 e ¤& D ,@ +@9 + HP% 6' & * _@%; <5% 65 R
w90P'5 "# < ®.5 , %W HP% "# [oQ e' $9 $ +@J
w13 : j ,H [@.1 ,"+, ~ CV' e19 "# YD " :h%U 08 − 86
68 −75 :j j ,H [@.1 ,".{ [ !"# u MD " : ½TU *' " − 87
w43 : j ,we : $%8 .U@ − 88
w16 : j ,H [@.1 : h%U 08 − 89
nD@ 31 1427 R hb 10 ¶* 1w06w232 6 * 3F) <"@%; * P"Z ./ zB 01 229 l − 90
w 2006
71
J 1%U I8 01 & <Uo 9 * . t [o e 8 : :J /
[oQ v 9 * l* t <@%5 V9 K^2 !p ,FS 9 "# C ,
z %@ hJ <;'5 e D , +@9 + *%B^ K* . v u v v T 01 K%5 "#
[o% [oQ e $ +@J e ¤& D ,[oQ v '.W ~D & * <@%5 6
C .@v 65 ,!"A ®.p [o%1 &: . l* t ¦8 ! ~ J $%=5 * . t
P/ |S ab ,P"Z ./ zB 01 219 l F j%D = Hp µ"
w"# s,5 l.W1 $TW" s¤
"# ~ » [oQ l* t µ"5 $J ,!F@ %5 [ / h9 «= $bv !P' ®.p
< M;5 1 %2 ,[oQ l* t * %8 s $9 <& 01 ~ ,"# !P' ®. +
+ ,"# . c' J $m <5)8T1 C v 9 'p % v K%5 !Fp ,s, l.W1
w91 <2X D P"Z <51 M "# [o4 l* t 01 3B^5 9 l% .G !2
!P' ®. O\ ?p «&. CV' +1U5 ! 1 ¤ i 1 ab +U
j 9"1 %@ 01 a^B ,L'antériorité de faute WQ '" 9 9"1 >?v 01 U D
WQ '" 9 9";p ,Le principe de la compétence liée l.W K^2 H"W5 l* '
$9 ,x%&' <1 M 6' ?D8 WQ h9 , " $B h^ "# [oQ $9 9 g e%'
w92eM _&@ 01 W <'" l* t _&@ 01 W h9
,* t 6B,; !PV' F@ * I8 ,1 ¥ + 9 " .1J $yp ,z.{ 19
?B ,&%& µ" "# [oQ $9 < "5 ?B ,®. l.W1 $TW" s¤ g
w93UW µ" 5 "z%W1 3L" l*"U n * u%@* n
72
Procédure de : yAX% 'I&7 |6'O M6 *+ 262v : :J '.G
rectification
`v B*m; M;5 * v l.W1 n .N !"# C_U , .9 './ D2
F"L. eM *Uv H./ 0 ¦ C .@v p l* t Y1 01 ab [1 S ,eM;
c Fp./ 01 P'5 ab +" l, ~ J 9 ,3J ^2 +" 01 < * . t s,5
w!"# C_U , _&J !2 2nU5 l@ ~ 9
$%&' $9 ab ,l* t -./ 01 .& 6 , K^2 !"# J 3{5
'I&" 6 F HW ! ,[oQ [1 94F@ %5 l.W1 u"5v l*# l* t !P"Z
,®*U5 h9 g 96s, l.W1 h%WD5 .1J ''8 <&9 v wContradictoire 95"s %
d5 v +% !FD5 ,.7 -.W )8T1 F@ %1 <)8T1 h" -./ +B $v +
<v d.W 65 1 %2 w"# $R g u MD ®.U 9 !"# s, $m ¸ .5
w"# YD * t 8. 0 I D , * K^2 01 x: I,"
g ?@ 35 < 1 &2* ®. !"# 0 +S $v
1 "L bv , {" «= ?B ,%DU1 9 U"/ j49 %&B C % 9 1M
[W ; 01 ,2* '1 FP S 62 "A µ"1 +, _ , =
w98DM4 D "L9 $%:; 0^ 6FD1 *{ ? ,_P # K^2 &%&' 1M [D' $9
w152−151 : j j ,H [@.1 ,".{ !"# $%&' l.W " : !D{ " − 94
w16 : j ,we : h%U 08 − 95
w 68: j , we ,".{ [ !"# u MD " : ½TU *' " − 96
w16 : j ,<& − 97
w22 : j ,<& − 98
73
:1%;U $% +S &1 :; 15−97 $%& 01 1 l _8 99+, '
¦}2 , ?Z 9 !D1 +] v -¦ ! C .@t ;U u%;G"
+;U h*Z ;)&J & %' ´'; $% 01 6F1^ 1 5 g 1%;U
w" 5 0 9 CV' * . e=89 0 X& 9
.)D 4 !2 & %' K^2 6=, |,"9 ,* t 6B, $yp e%;U g
v C > @ [o 01 *" ,1%;U $% _P # +S C .@v 1)&
3F 01 37−36−5 % 100www[" K .Bt MR 01 < 1 +, .1J * v
g +S ! ,97−15$%& 01 83 v 76 01 % a^B 97/15 6 * $%&' ^D 2000/05/03
YD; HU .1J $9 ,°S $ " ^D1 102<' ¯U +R ^2
Mesures ^D5 C .@v .19 .)D HU D2 .1J $9 bv ,+1m CV' 6; 01
3L K^ !2 Acte non décisoires * v * . {" | d'exécution
74
* . %@ l*# _W5 ! ,W YX _" C{t % H./ 0 Fp 0UW
g ®.U5 %2 [" 9 MR C .@v 9 +, .1J g ®.U $yp ; 01 wh* v
eU .1J C .@t $TW" s¤ v N U W 2C Yv ¸' a; ,^D5 C .@v
w< |&B 1 v u@*v &89 + <U 1
";&9 'GB" b J [1 z.{& $9 v &* DU ,gJ ~R KX ~&
* ^&t g C{t 0UW + ' h* t * .' {" Cov ,";B 7" lb J
whnZ ^D l.W1 v C%R +" 9 C .@v $%= $9 U h^ 103
,x%&'
Mise en * ^&t .G n h^ «&. ~G %; .B^ KX ^2
h^ <& «&. <' -./ 01 >8 h9 g 'D1 KX %2 wC{t 0UW T demeure
<p . <& ~G $9 ,1929 D 8 v P [o% 0 b^ Kn
,.1J !DU '& g ^D 9 * t %'U v C%R F * ^&t $ c ¨ c
104
wab 01 Cª <& c $ <5T g * ^&t 0UW >%"
% $9 eU 9"p ,> Z ^2 6, +B 1U k" v u%@. $yp ^=2
l* t F@ 01 .& p¤5 K*" h* v * . o v *%5 W YX _" C{t
F{ * .' K^2 CWv g ¤'5 ^D C .@t $9 > ,&%& Uo ÆmD
% FVv f 0=; * v * . nU5 a^ !2 ,[ % ®*9 g ^D
* v * . a^B nU $9 _` x%&' * ^&t $yp , =v 3:5 <U"/ |&B $v [p .1J $9 'U&www" − 103
0 +D1 +=m C{t <p 0UW &=1v %2 * ^&t g h* t [ W Cov 01 Dp2 www1M1 e 1
w193 : j ,we ,"+1m CV' %" : $ n@ D19 :.)&9 ,"www+, ;
104 - CHAPUS. (R) : "Droit administratif général", Tome I, 7éme Ed, p. 422w
75
0=19 bv D=q 3L FU` h^ C{t % !PD: [ W 0 TVp ^2 w105C{t
w1061m % H./ 0 RD ~& v >%%
>% F* t
>T 01 "# YD U"/ S F8.W ! =t ¯U v K^2
K^2 . ,FD1 * t YD <'p %1 ®. , ;)D &%&' l? D *'1
.:B9 =t .W D"&@ 01 Uo %1 1 !2 w1U 2 % %9 v YD
w.{ h* t CV' F@ v %B%1 §9 'U& ! ,>%8 6' FD1
76