{"id":1219059,"date":"2026-06-30T02:19:51","date_gmt":"2026-06-30T00:19:51","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/cour-supreme-du-senegal-bulletin-arret-n-11-du-25-mars-2010\/"},"modified":"2026-06-30T02:19:51","modified_gmt":"2026-06-30T00:19:51","slug":"cour-supreme-du-senegal-bulletin-arret-n-11-du-25-mars-2010","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/cour-supreme-du-senegal-bulletin-arret-n-11-du-25-mars-2010\/","title":{"rendered":"Cour supr\u00eame du S\u00e9n\u00e9gal, Bulletin, arr\u00eat n\u00b0 11 du 25 MARS 2010"},"content":{"rendered":"
\n
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ARR\u00caT n\u00b0 11 DU 25 MARS 2010<\/p>\n

DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES (M. MOR FALL) C \/ SOCI\u00c9T\u00c9 S\u00c9N\u00c9GAL AUTO<\/p>\n

POURVOI EN CASSATION – MATI\u00c8RE FISCALE – DISPOSITIONS G\u00c9N\u00c9RALES – PORTES – D\u00c9TERMINATION<\/p>\n

Il ressort de l\u2019article 963 du code g\u00e9n\u00e9ral des imp\u00f4ts, qui est une disposition g\u00e9n\u00e9rale s\u2019appliquant lors du contr\u00f4le par l\u2019administration fiscale des d\u00e9clarations des assujettis, que les contribuables qui ne r\u00e9pondent pas dans les d\u00e9lais impartis, acceptent tacitement le bien fond\u00e9 des r\u00e9clamations r\u00e9sultant des redressements. Viole ce texte, la Cour d\u2019appel qui, pour d\u00e9clarer recevable l\u2019opposition contre un titre de per- ception et annuler ledit titre, a, d\u2019une part, fait application de l\u2019article 1054 du code g\u00e9n\u00e9ral des imp\u00f4ts, et d\u2019autre part, relev\u00e9 que les articles 961 et 96 relatifs aux observations de l\u2019assujetti sur les redressements et proc\u00e8s-verbaux, ne sont pas applicables.<\/p>\n

LA COUR,<\/p>\n

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

SUR LE MOYEN UNIQUE TIR\u00c9 DE LA MAUVAISE APPLICATION DE LA LOI, en ce que la Cour d\u2019appel a retenu que l\u2019acceptation tacite du recouvrement fiscal n\u2019est pas fond\u00e9e au motif que les articles 404, 961 et 963 du code g\u00e9n\u00e9ral des imp\u00f4ts ne sont pas applicables au titre de perception pour le recouvrement de la taxe sp\u00e9ciale sur les voitures particuli\u00e8res des person- nes morales, alors que l\u2019article 963 dudit code a une port\u00e9e g\u00e9n\u00e9rale ;<\/p>\n

Vu l\u2019article 963 du code g\u00e9n\u00e9ral des imp\u00f4ts ;<\/p>\n

Consid\u00e9rant que ce texte est une disposition g\u00e9n\u00e9rale qui s\u2019applique lors du contr\u00f4le par l\u2019administration fiscale des d\u00e9clarations des assujettis ;<\/p>\n

Consid\u00e9rant qu\u2019il en ressort que les assujettis qui ne r\u00e9pondent pas dans les d\u00e9lais impartis, acceptent tacitement le bien fond\u00e9 des r\u00e9clamations r\u00e9sultant des redressements ;<\/p>\n

Consid\u00e9rant que pour d\u00e9clarer recevable l\u2019opposition form\u00e9e par la soci\u00e9t\u00e9 S\u00e9n\u00e9gal Auto contre le titre de perception n\u00b0 S1\/251 \u00e9mis contre elle par l\u2019administration fiscale et pour annu- ler ledit titre, la Cour d\u2019appel a, d\u2019une part, fait application \u00e0 l\u2019esp\u00e8ce de l\u2019article 1054 du code g\u00e9n\u00e9ral des imp\u00f4ts, et d\u2019autre part, relev\u00e9 que les articles 961 et 963 relatifs aux observations de l\u2019assujetti sur les redressements et proc\u00e8s-verbaux, ne sont pas applicables ;<\/p>\n

Consid\u00e9rant qu\u2019en \u00e9cartant ainsi l\u2019application des dispositions de l\u2019article 963 du code g\u00e9n\u00e9ral des imp\u00f4ts, la Cour d\u2019appel a viol\u00e9 la loi ;<\/p>\n

PAR CES MOTIFS :<\/p>\n

Casse l\u2019arr\u00eat n\u00b0 348 du 24 avril 2008 de la Cour d\u2019appel de Dakar ;<\/p>\n

Bulletin des Arr\u00eats n\u00b0 2-3<\/p>\n

224 Chambre administrative<\/p>\n

Met les d\u00e9pens \u00e0 la charge de la Soci\u00e9t\u00e9 S\u00e9n\u00e9gal-Auto ;<\/p>\n

Ainsi fait, jug\u00e9 et prononc\u00e9 par la Cour supr\u00eame, chambre administrative, en son audience pu- blique ordinaire tenue les jours, mois et an que dessus et o\u00f9 \u00e9taient pr\u00e9sents Madame et Mes- sieurs :<\/p>\n

PR\u00c9SIDENT DE CHAMBRE, PR\u00c9SIDENT : Fatou Habibatou DIALLO ; CONSEIL- LERS : Mouhamadou NGOM, Mamadou Abdoulaye DIOUF, Amadou Hamady DIALLO, Ab- doulaye NDIAYE ; RAPPORTEUR : Fatou Habibatou DIALLO ; AVOCAT G\u00c9N\u00c9RAL : Souleymane KANE ; AVOCAT Ma\u00eetre Fran\u00e7ois SARR et Asso\u00e7i\u00e9s ; GREFFIER : Cheikh DIOP.<\/p>\n

Arr\u00eats de la Cour supr\u00eame<\/p>\n

Chambre administrative 225<\/p>\n<\/div>\n

\n

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 11 DU 25 MARS 2010 DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES (M. MOR FALL) C \/ SOCI\u00c9T\u00c9 S\u00c9N\u00c9GAL AUTO POURVOI EN CASSATION – MATI\u00c8RE FISCALE – DISPOSITIONS G\u00c9N\u00c9RALES – PORTES – D\u00c9TERMINATION Il ressort de l\u2019article 963 du code g\u00e9n\u00e9ral des imp\u00f4ts, qui est une disposition g\u00e9n\u00e9rale s\u2019appliquant lors du contr\u00f4le par l\u2019administration fiscale des d\u00e9clarations des assujettis,…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[109951],"kji_court":[109952],"kji_chamber":[],"kji_year":[135559],"kji_subject":[7646],"kji_keyword":[8683,131400,26541,15594],"kji_language":[7733],"class_list":["post-1219059","kji_decision","type-kji_decision","status-publish","hentry","kji_country-senegal","kji_court-cour-supreme-du-senegal","kji_year-135559","kji_subject-divers","kji_keyword-arret","kji_keyword-bulletin","kji_keyword-senegal","kji_keyword-supreme","kji_language-francais"],"yoast_head":"\nCour supr\u00eame du S\u00e9n\u00e9gal, Bulletin, arr\u00eat n\u00b0 11 du 25 MARS 2010 - 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-bulletin-arret-n-11-du-25-mars-2010\/\" \/>\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, Bulletin, arr\u00eat n\u00b0 11 du 25 MARS 2010\" \/>\n<meta property=\"og:description\" content=\"ARR\u00caT n\u00b0 11 DU 25 MARS 2010 DIRECTEUR G\u00c9N\u00c9RAL DES IMP\u00d4TS ET DOMAINES (M. 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