projekte
ATA/486/1995 ΓÇó Conscientious objector remains liable for military tax
ATA/486/1995Cour de justice / Verwaltungskammer26.09.1995Dismissed
The case concerns whether a conscientious objector is exempt from the military tax. The court holds that refusal to perform military service does not release the person from liability for the tax. The challenge is therefore dismissed and the tax obligation remains in force.
LTM.1; conscientious objector and military tax liability. Refusal to serve does not constitute a ground for exemption from the military tax. The tax remains due notwithstanding conscientious objection, absent a specific statutory exemption.
Descripteurs
TAXE MILITAIRE; REFUS DE SERVIR; M
Normes
LTM.1
Résumé
L'objecteur de conscience est redevable de la taxe militaire.