ATA/448/1996•Military tax objection deadline despite non-registered service
ATA/448/1996Cour de justice / Verwaltungskammer27.08.1996Dismissed
Von Omnilex extrahiert
The case concerns a military tax assessment and the deadline for filing an objection. The taxpayer argued, implicitly or explicitly, that the assessment had not been served by registered mail. The decision holds that this circumstance did not prevent the objection from being regarded as likely late. The decisive point is therefore the timeliness of the objection, not the form of mailing used by the authority.
LTM 30 al. 1; opposition deadline against an office assessment; non-registered service does not necessarily make a late objection timely. Even if the taxation decision was not sent by registered mail, the timeliness of the objection must be assessed on the basis of the circumstances of receipt and filing. The formal defect in service does not automatically preserve the right to object where lateness is otherwise established or highly probable.
Descripteurs
TAXE MILITAIRE; DELAI; OPPOSITION(PROCEDURE); M
Normes
LTM.30 al.1
Résumé
Même si le service n'a pas envoyé en recommandé la taxation d'office, la réclamation est vraisemblablement tardive.
Whether the objection against the office assessment was timely despite non-registered service.
The objection was probably out of time even though the taxation was not sent by registered mail.
The lack of registered mailing did not preclude a finding of late filing of the objection on the available facts.
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