{"id":727660,"date":"2026-04-28T10:38:40","date_gmt":"2026-04-28T08:38:40","guid":{"rendered":"https:\/\/kohenavocats.com\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\/"},"modified":"2026-04-28T10:38:40","modified_gmt":"2026-04-28T08:38:40","slug":"caa-caa-de-toulouse-26-02-2026-n-24tl00400","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/ru\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\/","title":{"rendered":"CAA &#8212; CAA de TOULOUSE &#8212; 26\/02\/2026 &#8212; n\u00b0 24TL00400"},"content":{"rendered":"<div class='article-content'>\n<p>La cour administrative d\u2019appel de Toulouse, dans un arr\u00eat du 26 f\u00e9vrier 2026, a donn\u00e9 acte du d\u00e9sistement d\u2019un centre hospitalier qui contestait son assujettissement \u00e0 la taxe sur les salaires. Le litige portait sur l\u2019inclusion dans l\u2019assiette de cette taxe des r\u00e9mun\u00e9rations vers\u00e9es aux agents durant leurs cong\u00e9s maladie. Le tribunal administratif de Toulouse avait rejet\u00e9 la demande de d\u00e9charge par un jugement du 19 d\u00e9cembre 2023. L\u2019\u00e9tablissement public de sant\u00e9 a finalement renonc\u00e9 \u00e0 son recours devant la cour. La question de droit \u00e9tait de savoir si ces sommes constituent des revenus d\u2019activit\u00e9 ou de remplacement. La solution de la cour est de constater le d\u00e9sistement pur et simple de la requ\u00eate.<\/p>\n<p>I. Le d\u00e9sistement comme acte unilat\u00e9ral mettant fin \u00e0 l\u2019instance<\/p>\n<p>Le centre hospitalier a produit un m\u00e9moire indiquant qu\u2019il se d\u00e9sistait de sa requ\u00eate en appel. Ce d\u00e9sistement est un acte de proc\u00e9dure par lequel une partie renonce \u00e0 son recours. Il met fin \u00e0 l\u2019instance sans qu\u2019il soit n\u00e9cessaire d\u2019examiner le fond du litige.<\/p>\n<p>A. La constatation d\u2019un d\u00e9sistement pur et simple<\/p>\n<p>La cour rel\u00e8ve que le d\u00e9sistement est exprim\u00e9 sans r\u00e9serve ni condition. Elle v\u00e9rifie ainsi qu\u2019aucune circonstance ne s\u2019oppose \u00e0 ce qu\u2019il en soit donn\u00e9 acte. Cette constatation est un acte juridictionnel qui prend acte de la volont\u00e9 de la partie requ\u00e9rante.<\/p>\n<p>B. La valeur proc\u00e9durale de cette d\u00e9cision<\/p>\n<p>L\u2019arr\u00eat se borne \u00e0 donner acte du d\u00e9sistement, ce qui emporte l\u2019extinction de l\u2019instance. Il n\u2019a pas autorit\u00e9 de chose jug\u00e9e sur le fond du droit fiscal. La port\u00e9e de cette d\u00e9cision est uniquement processuelle et ne pr\u00e9juge pas de la solution sur l\u2019assiette de la taxe.<\/p>\n<p>II. Les cons\u00e9quences du d\u00e9sistement sur le litige fiscal<\/p>\n<p>Le d\u00e9sistement du requ\u00e9rant prive la cour de la possibilit\u00e9 de statuer sur les moyens soulev\u00e9s. Il confirme implicitement le jugement de premi\u00e8re instance qui avait rejet\u00e9 la demande de d\u00e9charge.<\/p>\n<p>A. Le sens de l\u2019arr\u00eat : absence de d\u00e9bat sur la qualification des sommes<\/p>\n<p>La cour ne se prononce pas sur la nature des r\u00e9mun\u00e9rations vers\u00e9es pendant le cong\u00e9 maladie. Elle ne tranche donc pas la question de savoir s\u2019il s\u2019agit de revenus de remplacement exclus de l\u2019assiette. Le d\u00e9sistement rend ce d\u00e9bat sans objet pour la pr\u00e9sente instance.<\/p>\n<p>B. La port\u00e9e de l\u2019arr\u00eat : maintien de la position de l\u2019administration fiscale<\/p>\n<p>En donnant acte du d\u00e9sistement, la cour valide implicitement la situation issue du jugement attaqu\u00e9. L\u2019administration fiscale conserve le b\u00e9n\u00e9fice des rappels de taxe sur les salaires mis en recouvrement. Cette solution ne cr\u00e9e pas de pr\u00e9c\u00e9dent jurisprudentiel sur le fond du droit.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La cour administrative d\u2019appel de Toulouse, dans un arr\u00eat du 26 f\u00e9vrier 2026, a donn\u00e9 acte du d\u00e9sistement d\u2019un centre hospitalier qui contestait son&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":9624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7593],"tags":[],"class_list":["post-727660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridictions-administratives"],"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>CAA - CAA de TOULOUSE - 26\/02\/2026 - n\u00b0 24TL00400 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La cour administrative d\u2019appel de Toulouse, dans un arr\u00eat du 26 f\u00e9vrier 2026, a donn\u00e9 acte du d\u00e9sistement d\u2019un centre hospitalier qui contestait son...\" \/>\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\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CAA - CAA de TOULOUSE - 26\/02\/2026 - n\u00b0 24TL00400\" \/>\n<meta property=\"og:description\" content=\"La cour administrative d\u2019appel de Toulouse, dans un arr\u00eat du 26 f\u00e9vrier 2026, a donn\u00e9 acte du d\u00e9sistement d\u2019un centre hospitalier qui contestait son...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-28T08:38:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/kevin-delval-JCjXLkyk6Kw-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"6000\" \/>\n\t<meta property=\"og:image:height\" content=\"4000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/caa-caa-de-toulouse-26-02-2026-n-24tl00400\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"CAA &#8212; 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