Résumé: Recours contre la perception de droit de mutation à l'occasion de la vente d'un immeuble, l'AFC ayant taxé tant l'inscription du droit d'emption que la vente elle-même. Dès lors, que le pacte d'emption n'est que l'accessoire de l'acte principal, pour en garantir l'exécution, en l'occurence une vente à terme, il n'y a pas lieu à la perception d'un droit supplémentaire, l'impôt dû en vertu de l'art. 50 LDE étant en quelque sorte absorbé par l'imposition de l'acte principal.
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