Kernrechtsfrage
Whether the military address of a frontier worker counts as a professional address
Extrahierter Entscheid
The military address of a frontier worker is treated as the person’s professional address.
projekte
ATA/317/1996•Military address of a cross-border worker is a professional address
ATA/317/1996Cour de justice / Verwaltungskammer29.05.1996
Von Omnilex extrahiert
The decision concerns military tax and the characterization of the military address of a frontier worker. The court holds that, for this purpose, the military address is to be regarded as the worker’s professional address. No further procedural or dispositive details are available from the provided extract.
Military tax; domicile/address of a frontier worker: the military address of a cross-border worker constitutes the professional address. The classification follows the functional link of the address to the exercise of the activity and not to a private residence concept; consequently, for the relevant tax assessment the military address is to be treated as an occupational address (consid. not available from extract).
Descripteurs
TAXE MILITAIRE; DOMICILE; ADRESSE; M
Normes
OC PISA 50
Résumé
L'adresse militaire d'un frontalier est son adresse professionnelle.
Von Omnilex extrahiert
Whether the military address of a frontier worker counts as a professional address
The military address of a frontier worker is treated as the person’s professional address.
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