{"id":1043954,"date":"2026-06-03T12:52:17","date_gmt":"2026-06-03T10:52:17","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\/"},"modified":"2026-06-03T12:52:17","modified_gmt":"2026-06-03T10:52:17","slug":"cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\/","title":{"rendered":"Cour supr\u00eame du S\u00e9n\u00e9gal, Chambres r\u00e9unies, arr\u00eat n\u00b0 8 du 4 MAI 2021"},"content":{"rendered":"
\n
\n

ARR\u00caT N\u00b0 8 DU 4 MAI 2021<\/p>\n

– LA SOCI\u00c9T\u00c9 NOUVELLE DES SALINS DU SINE SALOUM c\/ – LE DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES – LE CHEF DU BUREAU DE RECOUVREMENT DU CENTRE DES SERVICES FISCAUX DE KAOLACK – LE DIRECTEUR DES SERVICES R\u00c9GIONAUX<\/p>\n

RABAT D\u2019ARR\u00caT \u2013 GRIEF RECEVABLE \u2013 EXCLUSION \u2013D\u00c9NATURATION DES \u00c9CRITURES DE LA PARTIE ADVERSE<\/p>\n

Est inop\u00e9rant le grief tir\u00e9 de la d\u00e9naturation des \u00e9critures de la partie adverse.<\/p>\n

La Cour supr\u00eame ;<\/p>\n

Vu la loi organique n\u00b0 2017-09 du 17 janvier 2017 sur la Cour supr\u00eame ;<\/p>\n

Apr\u00e8s en avoir d\u00e9lib\u00e9r\u00e9 conform\u00e9ment \u00e0 la loi ;<\/p>\n

Attendu que la Soci\u00e9t\u00e9 nouvelle des Salins du Sine Saloum (SNSSS) sollicite le rabat de l\u2019arr\u00eat n\u00b0 18 du 23 mai 2019 de la Cour supr\u00eame qui a rejet\u00e9 son pourvoi ;<\/p>\n

Attendu, selon l\u2019article 52 de la loi organique susvis\u00e9e, que le rabat est ordonn\u00e9 lorsque l\u2019arr\u00eat attaqu\u00e9 est entach\u00e9 d\u2019une erreur de proc\u00e9dure non imputable \u00e0 la partie int\u00e9ress\u00e9e et qui a affect\u00e9 la solution donn\u00e9e \u00e0 l\u2019affaire par la Cour supr\u00eame ;<\/p>\n

Sur le grief tir\u00e9 de l\u2019erreur de proc\u00e9dure ;<\/p>\n

Attendu que la soci\u00e9t\u00e9 SNSSS fait grief \u00e0 l\u2019arr\u00eat de d\u00e9clarer les moyens de son pourvoi irrecevables, au motif que \u00ab les conclusions dont la d\u00e9naturation est all\u00e9gu\u00e9e n\u2019ont pas \u00e9t\u00e9 produites au dossier \u00bb, alors, selon le moyen, qu\u2019elle avait vers\u00e9 toutes les conclu- sions de l\u2019administration fiscale pr\u00e9tendument d\u00e9natur\u00e9es ;<\/p>\n

Mais attendu que la soci\u00e9t\u00e9 SNSSS ne peut se pr\u00e9valoir de la d\u00e9naturation des \u00e9cri- tures de la partie adverse ;<\/p>\n

D\u2019o\u00f9 il suit que le grief est inop\u00e9rant ;<\/p>\n

Par ces motifs :<\/p>\n

Statuant toutes chambres r\u00e9unies ;<\/p>\n

Rejette la requ\u00eate de la Soci\u00e9t\u00e9 nouvelle des Salins du Sine Saloum dite SNSSS en rabat de l\u2019arr\u00eat n\u00b0 18 du 23 mai 2019 de la Cour supr\u00eame ;<\/p>\n

La condamne aux d\u00e9pens.<\/p>\n

Ainsi fait, jug\u00e9 et prononc\u00e9 par la Cour supr\u00eame, en son audience publique solennelle tenue les jour, mois et an ci-dessus et \u00e0 laquelle si\u00e9geaient Madame et Messieurs :<\/p>\n

PREMIER PR\u00c9SIDENT-PR\u00c9SIDENT : Cheikh Ahmed Tidiane COULIBALY ; PR\u00c9SIDENTS DE CHAMBRE : Jean Louis Paul TOUPANE Abdourahmane DIOUF et Elhadji Malick SOW, Souleymane KANE ; CONSEILLERS : Mamadou D\u00c8ME et Waly FAYE, AVOCAT G\u00c9N\u00c9RAL : Ousmane DIAGNE ; AVOCAT : Ma\u00eetres Gu\u00e9del NDIAYE et Associ\u00e9s ; ADMINISTRATEUR DES GREFFES : Ma\u00eetre Mar\u00e9ma Diop NIANG.<\/p>\n<\/div>\n

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Sources officielles :<\/strong> consulter la page source<\/a> · PDF officiel<\/a><\/p>\n

Cour supreme du Senegal, bulletins officiels. Couverture partielle, republication enrichie a valider.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

ARR\u00caT N\u00b0 8 DU 4 MAI 2021 – LA SOCI\u00c9T\u00c9 NOUVELLE DES SALINS DU SINE SALOUM c\/ – LE DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES – LE CHEF DU BUREAU DE RECOUVREMENT DU CENTRE DES SERVICES FISCAUX DE KAOLACK – LE DIRECTEUR DES SERVICES R\u00c9GIONAUX RABAT D\u2019ARR\u00caT \u2013 GRIEF RECEVABLE \u2013 EXCLUSION \u2013D\u00c9NATURATION DES \u00c9CRITURES DE LA PARTIE ADVERSE Est…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[109951],"kji_court":[109952],"kji_chamber":[27235],"kji_year":[36297],"kji_subject":[7646],"kji_keyword":[8683,27236,27238,26541,15594],"kji_language":[7733],"class_list":["post-1043954","kji_decision","type-kji_decision","status-publish","hentry","kji_country-senegal","kji_court-cour-supreme-du-senegal","kji_chamber-chambres-reunies","kji_year-36297","kji_subject-divers","kji_keyword-arret","kji_keyword-chambres","kji_keyword-reunies","kji_keyword-senegal","kji_keyword-supreme","kji_language-francais"],"yoast_head":"\nCour supr\u00eame du S\u00e9n\u00e9gal, Chambres r\u00e9unies, arr\u00eat n\u00b0 8 du 4 MAI 2021 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cour supr\u00eame du S\u00e9n\u00e9gal, Chambres r\u00e9unies, arr\u00eat n\u00b0 8 du 4 MAI 2021\" \/>\n<meta property=\"og:description\" content=\"ARR\u00caT N\u00b0 8 DU 4 MAI 2021 - LA SOCI\u00c9T\u00c9 NOUVELLE DES SALINS DU SINE SALOUM c\/ - LE DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES - LE CHEF DU BUREAU DE RECOUVREMENT DU CENTRE DES SERVICES FISCAUX DE KAOLACK - LE DIRECTEUR DES SERVICES R\u00c9GIONAUX RABAT D\u2019ARR\u00caT \u2013 GRIEF RECEVABLE \u2013 EXCLUSION \u2013D\u00c9NATURATION DES \u00c9CRITURES DE LA PARTIE ADVERSE Est...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\\\/\",\"name\":\"Cour supr\u00eame du S\u00e9n\u00e9gal, Chambres r\u00e9unies, arr\u00eat n\u00b0 8 du 4 MAI 2021 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-03T10:52:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/cour-supreme-du-senegal-chambres-reunies-arret-n-8-du-4-mai-2021\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Cour supr\u00eame du S\u00e9n\u00e9gal, Chambres r\u00e9unies, arr\u00eat n\u00b0 8 du 4 MAI 2021\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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