projekte
ATA/620/1996 ΓÇó Good-faith duty to reassess military tax exemption
ATA/620/1996Cour de justice / Verwaltungskammer29.10.1996Modified
The military tax service had exempted the taxpayer for a fixed period while reserving review for later years. The court held that this reservation triggered a duty, based on good faith, to reconsider the exemption for subsequent years. The authority could not simply tax the taxpayer for later years on the ground that he had not immediately challenged the reservation in the exemption decision. The appeal was therefore allowed to the extent that the later taxation could not stand without reassessment.
LTM art. 4; principle of good faith: where the military tax authority exempts an assujetti for a determinate period while expressly reserving reassessment for subsequent years, it is bound to reconsider the situation for later tax periods. It may not, without further examination, subject the person to military tax for later years merely because the reservation was not immediately contested. Such conduct would contradict the legitimate expectation created by the authority’s own decision (consid. 2).
Descripteurs
TAXE MILITAIRE; EXONERATION FISCALE; ATTEINTE A LA SANTE; PRINCIPE DE LA BONNE FOI; DECISION; M
Normes
LTM.4
Résumé
Si le service de la taxe militaire mentionne dans une décision qu'il exempte un assujetti pour une période déterminée "sous réserve de réexamen pour les années ultérieures", le principe de la bonne foi lui impose de réexaminer le cas pour les années suivantes. Il ne peut astreindre sans autre l'assujetti pour les années suivantes au motif que celui-ci ne s'est pas d'emblée opposé à la réserve contenue dans la décision d'exemption.