Military tax confirmed despite missed supplementary course

ATA/286/1996Cour de justice / Verwaltungskammer21.05.1996Confirmed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The court confirmed the military tax assessment. Although the appellant had, by the end of 1994, completed more service days in total than required under the applicable rules, he had not fulfilled the service obligation in full because he missed a supplementary course due in 1994. That omission justified maintaining the tax assessment.

Omnilex-Regeste

LTM art. 8 para. 1; military tax and service obligation: the decisive factor is not merely the total number of days of service completed, but whether the person has also performed the specific courses or services required under the applicable regime. A missed supplementary course may prevent full discharge of the service obligation even where the aggregate number of service days exceeds the minimum required; in such circumstances the military tax remains due and the assessment is to be confirmed.

Gesamter Gesetzestext

Descripteurs

TAXE MILITAIRE; SERVICE MILITAIRE; OBLIGATION DE SUIVRE LES COURS; m

Normes

LTM.8 al.1

Résumé

Taxe militaire confirmée. Bien que, globalement, le recourant avait accompli à fin 1994 un nombre de jours de service supérieur au total des jours exigés par les dispositions applicables à l'époque, il n'en avait pas moins manqué un cours de complément qu'il devait accomplir en 1994.

Schlagwörter

military taxservice obligationsupplementary courseassessment confirmedservice days

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether military tax remained due despite the appellant having completed more total service days than required, given the missed supplementary course.

Extrahierter Entscheid

Yes. The tax was upheld because the missed supplementary course meant the service obligation was not fully performed as required.

Extrahierte Begründung

The court considered the overall number of service days completed, but held that compliance also depended on completing the specific supplementary course due in 1994. Missing that course prevented full discharge of the applicable obligation.

Military tax confirmed despite missed supplementary courseKI-generiert