Restitution of tax barred by final assessment

ATA/508/1997Cour de justice / Verwaltungskammer26.08.1997Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The Administrative Court considered a claim for restitution of tax alleged to have been paid without cause. It held that a restitution action based on the general rule against undue enrichment depends on whether the payment was made without a valid legal basis at that time. Because the tax assessment had not been challenged and had become final, it provided a valid cause for the payment. The restitution claim was therefore dismissed.

Omnilex-Regeste

LPA art. 4 al. 3; restitution of undue payment in tax matters requires absence of a valid legal basis at the time of payment. A tax payment made pursuant to an uncontested and final assessment is not undue, since the final assessment itself constitutes valid causa solvendi; an action in repetition of the undue is therefore excluded where the assessment has entered into force unchallenged.

Gesamter Gesetzestext

Descripteurs

PROCEDURE ADMINISTRATIVE; IMPOT; RESTITUTION DE L'IMPOT; VG

Normes

LPA.4 al.3

Résumé

La recevabilité d'une action en répétitiion de l'indû, principe général de l'ordre juridique, dépend de savoir si le paiement a été fait à l'époque sans cause valable. Or, une décision de taxation non-contestée et entrée en force est une cause valable de paiement

Schlagwörter

taxationrestitutionundue paymentfinal assessmentlegal basis

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether an action for restitution of undue payment is admissible when the tax was paid pursuant to a final, uncontested assessment.

Extrahierter Entscheid

No. A final, uncontested tax assessment constitutes a valid cause for payment, so the payment is not undue.

Extrahierte Begründung

The admissibility of restitution under the general principle of undue enrichment depends on whether the payment lacked a valid legal basis at the time it was made. Here, the tax assessment had entered into force without challenge, therefore it supplied a valid cause.

Restitution of tax barred by final assessmentKI-generiert