ATA/328/1997•Source tax correction and standing to claim restitution
ATA/328/1997Cour de justice / Verwaltungskammer03.06.1997Confirmed
Von Omnilex extrahiert
The administrative court confirmed the correction of five years of erroneous source-tax assessments by means of monetary restitution. It held that the restitution claim is not reserved to the employer alone; the debtor of the taxable benefit also has standing to obtain the correction and restitution. The decision thus upheld the lower authority’s approach to rectifying the source-tax error.
LCP.367; source tax correction and restitution; standing to seek reimbursement. The court holds that an erroneous source-tax assessment may be rectified by pecuniary restitution even for several tax periods when the error is established. The entitlement to restitution is not confined to the employer as withholding agent; the debtor of the taxable benefit likewise has procedural standing to invoke correction and reimbursement (consid. not specified).
Descripteurs
IMPOT; IMPOT A LA SOURCE; CALCUL; ERREUR; DELAI; ENFANT; CALCUL DE L'IMPOT; ASSUJETTISSEMENT(IMPOT); FAUSSE INDICATION; RECTIFICATION(EN GENERAL); REVISION(DECISION); FIN
Normes
LCP.367
Résumé
Le TA a confirmé la décision de corriger, par le biais d'une restitution pécuniaire, cinq années d'imposition à la source erronée. Ce droit à la restitution appartient non seulement à l'employeur, mais également au débiteur de la prestation.
Von Omnilex extrahiert
Whether five years of wrongly assessed source tax could be corrected by pecuniary restitution
Yes. The correction through monetary restitution was upheld.
The court accepted the correction mechanism for the erroneous source-tax assessments over the relevant five-year period.
Whether the right to restitution belongs only to the employer or also to the debtor of the benefit
The right to restitution belongs not only to the employer, but also to the debtor of the taxable benefit.
The court recognized standing for the debtor of the benefit to seek restitution in source-tax correction proceedings.
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