Par Laurent REBOURS
Published on
The administrative court of Orléans (Loiret) has just rejected the request that had been introduced in December 2021 a mutual health.
The latter felt that it did not have to pay the housing tax which was claimed from him for his premises located at 11, rue de la Clouterie, in the hyper-center of Chartres (Eure-et-Loir).
The Public Treasury had pronounced a reduction 5 years ago
The mutual Art Inter Prof – complementary health intended for teachers of national art school – refused to pay this sum charged to it for the year 2016.
She demanded, in passing, 2500 € to the State for his legal costs.
The regional director of public finances of the Centre-Val de Loire region had for its part concluded in April 2022 to “no need to rule on the request”. He had already “granted” the company’s request… from December 26, 2017 !
The Public Treasury had pronounced “a reduction in the housing tax contribution” effectively notes the Administrative Court of Orleans in a decision dated January 4, 2023 which has just been made public.
Application inadmissible
However, the code of administrative justice (CJA) provides that a judge can “reject” by simple order all requests which seem to him “manifestly inadmissible” or “when the court is not required to invite their author to regularize them “.
Under these conditions, “the request of the mutual Art Inter Prof Eure-et-Loir seeking discharge from this tax, registered at the court registry on December 23, 2021, was devoid of purpose from its introduction“, can only note the administrative magistrate.
It is therefore “manifestly inadmissible”, he deduces.
The mutual therefore saw its request rejected in all respectsincluding for his claim for legal costs.
C.B. (PressPepper pour actu Chartres)
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