La reconnaissance du caract\u00e8re non n\u00e9gligeable des postes repose sur deux indices, \u00e0 savoir, d’une part, l’impact financier des postes sur l’ensemble du march\u00e9 et, d’autre part, l’\u00e9cart des prix concern\u00e9s par rapport \u00e0 l’estimation et aux prix usuellement pratiqu\u00e9s. Outre que ce deuxi\u00e8me indice ne rend nullement compte, en soi, du caract\u00e8re n\u00e9gligeable, ou non, des postes, le Conseil d’\u00c9tat observe que l’autorit\u00e9 administrative ne l’a pas invoqu\u00e9 pour justifier sa d\u00e9cision de consid\u00e9rer ces postes comme non n\u00e9gligeables, ce qu’elle n’aurait pas manqu\u00e9 de faire si cet indice avait vocation \u00e0 servir cette justification. Il doit donc \u00eatre consid\u00e9r\u00e9 que le seul indice retenu pour d\u00e9cider du caract\u00e8re non n\u00e9gligeable des postes est celui de l’impact financier. Pour retenir l’impact financier, l’autorit\u00e9 administrative s’est fond\u00e9e sur la valeur relative des prix propos\u00e9s par la soci\u00e9t\u00e9 pour ces postes, au regard, non du montant total de l’offre, mais du montant de la seule part de cette offre relative \u00e0 l’entretien pr\u00e9ventif, ce qui a n\u00e9cessairement eu pour effet d’influencer \u00e0 la hausse cette valeur relative. Ce faisant, elle n’a pu retenir, sur la base d’une telle \u00e9valuation, le caract\u00e8re non n\u00e9gligeable des postes sans commettre une erreur manifeste.<\/p>\n\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
La reconnaissance du caract\u00e8re non n\u00e9gligeable des postes repose sur deux indices, \u00e0 savoir, d’une part, l’impact financier des postes sur l’ensemble du march\u00e9 et, d’autre part, l’\u00e9cart des prix concern\u00e9s par rapport \u00e0 l’estimation et aux prix usuellement pratiqu\u00e9s. Outre que ce deuxi\u00e8me indice ne rend nullement compte, en soi, du caract\u00e8re n\u00e9gligeable, ou 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