ATA/476/1996•Military tax limitation period suspended during objection proceedings
ATA/476/1996Cour de justice / Verwaltungskammer28.08.1996
Von Omnilex extrahiert
The court addressed the limitation period for military tax under Art. 38 LTM. It held that prescription is suspended while the objection procedure is pending. No further procedural or dispositive details are available from the provided summary.
Art. 38 LTM; limitation period in military tax matters and suspension during objection proceedings. Prescription does not run while a duly pending objection/reclamation procedure is underway; the pendency of that procedure interrupts the ordinary progression of time and prevents lapse of the claim for the duration of the administrative review.
Descripteurs
TAXE MILITAIRE; PRESCRIPTION; M
Normes
LTM.38
Résumé
La prescription est suspendue durant la procédure de réclamation.
Von Omnilex extrahiert
Does the limitation period for military tax run during the objection procedure?
No. The limitation period is suspended while the objection procedure is pending.
The summary states that prescription is suspended during the reclamation/objection procedure under LTM art. 38.
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