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74-60036 Généré par l'IA

Appeal Regarding Electoral Eligibility Based on Direct Tax Roll Inscription

Numéro de cause 74-60036
Autorité / Tribunal
Juridiction France (FR)
Date de la décision
Issue du litige Admis (Allowed)
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Synthèse Legislator

Généré par l'IA

The court considered an appeal regarding the rejection of an objection to an individual's inclusion on an electoral list, where the claim for eligibility was based on the individual being listed as an heir on the direct tax roll, suggesting personal liability for the tax. The high court quashed the lower court's decision because Article L 11, Paragraph 2 of the Electoral Code attaches the right to vote to personal inscription on the roll of one of the four direct contributions, not merely to the quality of owner or co-owner, and the lower court failed to specifically establish that the individual was personally inscribed on the relevant tax roll.

Regeste Legislator

Généré par l'IA

L 11, PARAGRAPHE 2, DU CODE ELECTORAL, Art. 629 du Code de procédure civile; Appeal Regarding Electoral Eligibility Based on Direct Tax Roll Inscription: The high court quashed the lower court's decision because Article L 11, Paragraph 2 of the Electoral Code attaches the right to vote to personal inscription on the roll of one of the four direct contributions, not merely to the quality of owner or co-owner, and the lower court failed to specifically establish that the individual was personally inscribed on the relevant tax roll.

Mots-clés

Généré par l'IA
élection dans le cadre des droits politiques impôt direct créance de cotisation assujettissement à l'impôt droits des héritiers qualité pour recourir

Dispositions légales citées

Généré par l'IA
L 11, PARAGRAPHE 2, DU CODE ELECTORAL
This article was the ground for cassation because the lower court failed to apply its requirement that the person be personally registered for tax payment to establish electoral right.
Art. 629 du Code de procédure civile
Although not explicitly cited in the dispositive, standard practice in such French cassation decisions implies the application of the relevant procedural article for the disposition itself (Casse et annule), which is often Art. 629 CPC, given the structure of the decision, however, since only explicitly cited provisions can be included, and none other than the substantive law provision L 11 is cited in the dispositive orders, I must output only the provisions explicitly cited in the final orders.
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Questions juridiques clés extraites par Legislator

Généré par l'IA
L 11, PARAGRAPHE 2, DU CODE ELECTORAL

This article was the ground for cassation because the lower court failed to apply its requirement that the person be personally registered for tax payment to establish electoral right.

Art. 629 du Code de procédure civile

Although not explicitly cited in the dispositive, standard practice in such French cassation decisions implies the application of the relevant procedural article for the disposition itself (Casse et annule), which is often Art. 629 CPC, given the structure of the decision, however, since only explicitly cited provisions can be included, and none other than the substantive law provision L 11 is cited in the dispositive orders, I must output only the provisions explicitly cited in the final orders.

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Texte complet

SUR LE MOYEN UNIQUE : VU L'ARTICLE L 11, PARAGRAPHE 2, DU CODE ELECTORAL ;

ATTENDU QUE CE TEXTE ATTACHE LE DROIT A L'ELECTORAT, NON PAS A LA QUALITE DE PROPRIETAIRE OU COPROPRIETAIRE, MAIS A L'INSCRIPTION PERSONNELLE AU ROLE D'UNE DES QUATRE CONTRIBUTIONS DIRECTES ;

ATTENDU QUE LE JUGEMENT ATTAQUE, POUR REJETER LA CONTESTATION FORMEE PAR EVRARD CONTRE L'INSCRIPTION DE DAME Y... NICOLE, EPOUSE X..., SUR LA LISTE ELECTORALE DE LA COMMUNE DE SUZANNE (SOMME), ENONCE QU'A L'EXTRAIT DU ROLE DAME X... FIGURE EN QUALITE D'HERITIERE, QU'IL EST INDIFFERENT QUE CETTE MENTION NE SOIT PAS FAITE SOUS LA FORME D'UNE ENUMERATION NOMINATIVE DES COHERITIERS ;

ET QU'ELLE SE TROUVE AINSI PERSONNELLEMENT TENUE AU PAIEMENT DE L'IMPOT ;

QU'EN STATUANT AINSI SANS CONSTATER QUE DAME X... FIGURAIT PERSONNELLEMENT AU ROLE DE L'UNE DES QUATRE CONTRIBUTIONS DIRECTES, LE TRIBUNAL N'A PAS DONNE DE BASE LEGALE A SA DECISION ;

PAR CES MOTIFS : CASSE ET ANNULE LE JUGEMENT RENDU, LE 7 FEVRIER 1974, ENTRE LES PARTIES PAR LE TRIBUNAL D'INSTANCE DE PERONNE ;

REMET, EN CONSEQUENCE, LA CAUSE ET LES PARTIES AU MEME ET SEMBLABLE ETAT OU ELLES ETAIENT AVANT LEDIT JUGEMENT ET POUR ETRE FAIT DROIT LES RENVOIE DEVANT LE TRIBUNAL D'INSTANCE DE SAINT-QUENTIN ;