ATA/197/1997•Taxation upheld for undeclared copyright and rental income
ATA/197/1997Cour de justice / Verwaltungskammer18.03.1997Dismissed
Von Omnilex extrahiert
The taxpayer challenged a tax assessment in which the AFC added CHF 33,917 of copyright fees claimed from his publisher and CHF 5,698 of income from a villa he owned. The court held that the declared income of CHF 10,000 was implausibly low for a family of six, including four children studying abroad, and that the AFC had not abused its discretion in performing an economic assessment and adjusting taxable income accordingly.
LCP.332 al.3; tax assessment and economic assessment of income; the tax authority may correct a declaration where the reported income is manifestly incompatible with the taxpayer’s economic situation. In such a context, the authority does not misuse its discretion when it takes into account proven or credibly indicated income items, including copyright fees and real-estate income derived from property owned by the taxpayer, provided the assessment is supported by the circumstances and the declaration lacks plausibility.
Descripteurs
IMPOT; ACTIVITE LUCRATIVE INDEPENDANTE; ASSUJETTISSEMENT(IMPOT); FAUSSE INDICATION; IMPOT SUR LE REVENU; REVENU IMMOBILIER(EN GENERAL); INTERPRETATION ECONOMIQUE; PROCEDURE DE TAXATION; VILLA; FIN
Normes
LCP.332 al.3
Résumé
La déclaration d'un revenu d'un montant de Frs 10'000.- s'avère trop modeste au regard des besoins d'un groupe familial constitué de six personnes dont quatre enfants poursuivant leur scolarité ou leurs études à l'étranger. L'AFC n'a pas mésusé de son pouvoir d'appréciation en ajoutant Frs 33'917.- de droits d'auteur réclamés à son éditeur par le recourant et Frs 5'698.- de revenu immobilier tiré de la villa dont il est propriétaire.
Von Omnilex extrahiert
Whether the declared family income of CHF 10,000 was too low and could be corrected by the tax authority.
The tax authority did not abuse its discretion in correcting the declaration.
The declared amount was manifestly insufficient for a six-person household with four children studying abroad, supporting an economic assessment of additional income.
Whether CHF 33,917 in copyright fees claimed by the taxpayer from his publisher had to be added to taxable income.
The authority was entitled to add the copyright income to taxable income.
The taxpayer’s claimed rights payments constituted taxable income that had to be taken into account in the assessment.
Whether CHF 5,698 of income from the taxpayer’s villa had to be included as real-estate income.
The authority was entitled to include the villa income in taxable income.
The taxpayer owned the villa, and the economic return from it was taxable real-estate income.
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