{"id":681132,"date":"2026-04-25T14:38:17","date_gmt":"2026-04-25T12:38:17","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/tribunal-federal-suisse-3-aout-2021-n-2c-272-2021\/"},"modified":"2026-04-25T14:38:17","modified_gmt":"2026-04-25T12:38:17","slug":"tribunal-federal-suisse-3-aout-2021-n-2c-272-2021","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/tribunal-federal-suisse-3-aout-2021-n-2c-272-2021\/","title":{"rendered":"Tribunal f\u00e9d\u00e9ral suisse, 3 ao\u00fbt 2021, n\u00b0 2C 272-2021"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>Bundesgericht<\/p>\n<p>Tribunal f\u00e9d\u00e9ral<\/p>\n<p>Tribunale federale<\/p>\n<p>Tribunal federal<\/p>\n<p>2C_272\/2021<\/p>\n<p>Ordonnance du 3 ao\u00fbt 2021<\/p>\n<p>IIe Cour de droit public<\/p>\n<p>Composition<\/p>\n<p>M. le Juge f\u00e9d\u00e9ral Seiler, Pr\u00e9sident.<\/p>\n<p>Greffi\u00e8re : Mme Ivanov.<\/p>\n<p>Participants \u00e0 la proc\u00e9dure<\/p>\n<p>A.________,<\/p>\n<p>recourante,<\/p>\n<p>contre<\/p>\n<p>1. B.________,<\/p>\n<p>2. Tribunal cantonal du canton de Fribourg, Cour fiscale,<\/p>\n<p>case postale 630, 1701 Fribourg,<\/p>\n<p>intim\u00e9s.<\/p>\n<p>Objet<\/p>\n<p>Emolument en mati\u00e8re de ramonage &#8212; tarifs &#8212; principe de la l\u00e9galit\u00e9 en mati\u00e8re fiscale &#8212; sous-d\u00e9l\u00e9gation l\u00e9gislative,<\/p>\n<p>recours contre l&#039;arr\u00eat du Tribunal cantonal du canton de Fribourg, Cour fiscale, du 19 f\u00e9vrier 2021 (604 2019 16).<\/p>\n<p>Vu :<\/p>\n<p>le recours en mati\u00e8re de droit public d\u00e9pos\u00e9 le 26 mars 2021 par A.________, repr\u00e9sent\u00e9e par C.________, aupr\u00e8s du Tribunal f\u00e9d\u00e9ral (cause 2C_272\/2021) contre l&#039;arr\u00eat du 19 f\u00e9vrier 2021 rendu par la Cour fiscale du Tribunal cantonal du canton de Fribourg,<\/p>\n<p>le courrier du 2 ao\u00fbt 2021, par lequel C.________ d\u00e9clare au Tribunal f\u00e9d\u00e9ral retirer son recours,<\/p>\n<p>consid\u00e9rant :<\/p>\n<p>que le juge instructeur statue comme juge unique sur la radiation du r\u00f4le des proc\u00e9dures achev\u00e9es par un retrait (art. 32 al. 1 et 2 LTF),<\/p>\n<p>que tel est le cas en l&#039;esp\u00e8ce, la recourante ayant express\u00e9ment signifi\u00e9 le retrait de son recours au Tribunal f\u00e9d\u00e9ral (cf. ATF 119 V 36 consid. 1b; arr\u00eat 1C_218\/2011 du 12 septembre 2011 consid. 2),<\/p>\n<p>qu&#039;il convient d&#039;en prendre acte et de rayer la cause du r\u00f4le (art. 73 al. 1 PCF par renvoi de l&#039;art. 71 LTF),<\/p>\n<p>qu&#039;en principe, le recourant qui retire son recours doit supporter les frais de l&#039;instance f\u00e9d\u00e9rale (ordonnance 2C_117\/2016 du 23 septembre 2016 et les r\u00e9f\u00e9rences cit\u00e9es),<\/p>\n<p>que l&#039;\u00e9molument judiciaire est calcul\u00e9 notamment en fonction de l&#039;ampleur et de la difficult\u00e9 de la cause, de la fa\u00e7on de proc\u00e9der des parties et de leur situation financi\u00e8re (art. 65 al. 2 LTF),<\/p>\n<p>qu&#039;en l&#039;occurrence, il convient de mettre une partie des frais d\u00e9j\u00e0 encourus \u00e0 la charge de la recourante (art. 66 al. 2 LTF),<\/p>\n<p>qu&#039;il n&#039;y a pas lieu d&#039;allouer des d\u00e9pens \u00e0 l&#039;intim\u00e9e, B.________, qui n&#039;est pas repr\u00e9sent\u00e9e par un avocat (art. 68 al. 1 et 2 LTF; ATF 133 III 439 consid. 4).<\/p>\n<p>Par ces motifs, le Pr\u00e9sident ordonne :<\/p>\n<p>1.<\/p>\n<p>La cause 2C_272\/2021 est ray\u00e9e du r\u00f4le par suite de retrait du recours.<\/p>\n<p>2.<\/p>\n<p>Les frais judiciaires, arr\u00eat\u00e9s \u00e0 500 fr., sont mis \u00e0 la charge de la recourante.<\/p>\n<p>3.<\/p>\n<p>La pr\u00e9sente ordonnance est communiqu\u00e9e \u00e0 la recourante, \u00e0 B.________, \u00e0 l&#039;Etablissement cantonal d&#039;assurance des b\u00e2timents ECAB, Fribourg, au Conseil d&#039;Etat du canton de Fribourg et au Tribunal cantonal du canton de Fribourg.<\/p>\n<p>Lausanne, le 3 ao\u00fbt 2021<\/p>\n<p>Au nom de la IIe Cour de droit public<\/p>\n<p>du Tribunal f\u00e9d\u00e9ral suisse<\/p>\n<p>Le Pr\u00e9sident : Seiler<\/p>\n<p>La Greffi\u00e8re : Ivanov<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/search.bger.ch\/ext\/eurospider\/live\/fr\/php\/aza\/http\/index.php?lang=fr&#038;type=highlight_simple_query&#038;page=3&#038;from_date=&#038;to_date=&#038;sort=relevance&#038;insertion_date=&#038;top_subcollection_aza=all&#038;query_words=principe&#038;rank=21&#038;azaclir=aza&#038;highlight_docid=aza%3A%2F%2F03-08-2021-2C_272-2021&#038;number_of_ranks=37437\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Source officielle Tribunal federal suisse. Contenu HTML public, PDF non garanti en version gratuite.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bundesgericht Tribunal f\u00e9d\u00e9ral Tribunale federale Tribunal federal 2C_272\/2021 Ordonnance du 3 ao\u00fbt 2021 IIe Cour de droit public Composition M. le Juge f\u00e9d\u00e9ral Seiler, Pr\u00e9sident. Greffi\u00e8re : Mme Ivanov. Participants \u00e0 la proc\u00e9dure A.________, recourante, contre 1. B.________, 2. Tribunal cantonal du canton de Fribourg, Cour fiscale, case postale 630, 1701 Fribourg, intim\u00e9s. Objet Emolument&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[9676],"kji_court":[9677],"kji_chamber":[10137],"kji_year":[36297],"kji_subject":[7650],"kji_keyword":[9799,9679,9680,7636],"kji_language":[7733],"class_list":["post-681132","kji_decision","type-kji_decision","status-publish","hentry","kji_country-suisse","kji_court-tribunal-federal-suisse","kji_chamber-cour-de-droit-public","kji_year-36297","kji_subject-administratif","kji_keyword-bundesgericht","kji_keyword-federal","kji_keyword-suisse","kji_keyword-tribunal","kji_language-francais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal f\u00e9d\u00e9ral suisse, 3 ao\u00fbt 2021, n\u00b0 2C 272-2021 - 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\/ru\/jurisprudences\/tribunal-federal-suisse-3-aout-2021-n-2c-272-2021\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tribunal f\u00e9d\u00e9ral suisse, 3 ao\u00fbt 2021, n\u00b0 2C 272-2021\" \/>\n<meta property=\"og:description\" content=\"Bundesgericht Tribunal f\u00e9d\u00e9ral Tribunale federale Tribunal federal 2C_272\/2021 Ordonnance du 3 ao\u00fbt 2021 IIe Cour de droit public Composition M. le Juge f\u00e9d\u00e9ral Seiler, Pr\u00e9sident. 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