Justification de la résidence habituelle à Monaco depuis cinq ans au 13 octobre 1962 : preuve par tous moyens - RDE 07470
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Mme B., domiciliée dans la principauté de Monaco, a fait l'objet de redressements en matière d'impôt sur le revenu et de CSG. Estimant ne pas être imposable en vertu de la loi française, Mme B. a demandé la décharge de ces impositions. La Cour administrative d'appel de Marseille a accueilli ses demandes. Le Conseil d'Etat, le 5 octobre 2007, estime qu'en application de l'article 7-1 de la convention fiscale franco-monégasque du 18 mai 1963, les nationaux français qui résident dans la principauté de Monaco sont réputés conserver leur domicile fiscal en France et sont donc passibles de l'impôt sur le revenu, sauf s'ils sont en mesure de justifier, par la production d'un certificat de domicile ou par tous moyens qu'ils résidaient habituellement à Monaco depuis le 13 octobre 1957 au moins. Ainsi, la Haute juridiction administrative rejette le pourvoi de l'administration fiscale qui soutenait que seule la production d'un certificat de domicile délivré en application de la précédente...
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