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Source tax must be based on annual income, not hourly wage

ATA/664/1996Cour de justice / Verwaltungskammer12.11.1996Modified

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Omnilex-Zusammenfassung

The taxpayer, who was employed regularly during the whole year, challenged a source-tax calculation based on an hourly wage. The court held that source tax must be assessed on annual income and not on a wage rate tied to the number of hours worked. The fact that the taxpayer received pay corresponding to 244 teaching hours did not justify treating the work as intermittent or limiting the tax base to an hourly calculation. The assessment was therefore corrected.

Omnilex-Regeste

RALCP 1 al. 1; RALCP 2 al. 2 — source tax calculation; where the taxpayer is employed regularly throughout the year, the tax basis is the annual income actually earned. A calculation by reference to an hourly wage is improper merely because remuneration corresponds to a number of hours worked; the decisive criterion is the continuity of the employment relationship, not the form of hourly remuneration.

Gesamter Gesetzestext

Descripteurs

ACTIVITE LUCRATIVE; IMPOT A LA SOURCE; IMPOT SUR LE REVENU; REVENU ACCESSOIRE; CALCUL DE L'IMPOT; PROCEDURE DE TAXATION; REVENU; PROCEDURE D'ESTIMATION; FIN

Normes

RALCP.1 al.1; RALCP.2 al.2

Résumé

L'imposition à la source doit être calculée sur la base des revenus annuels du contribuable et non selon un taux applicable à un salaire horaire, même si l'intéressé a reçu un salaire correspondant à 244 heures de cours annuels. Il n'est en effet pas contesté que le contribuable a été employé régulièrement durant toute l'année. L'imposition à la source doit être calculée sur la base des revenus annuels du contribuable et non selon un taux applicable à un salaire horaire, même si l'intéressé a reçu un salaire correspondant à 244 heures de cours annuels. Il n'est en effet pas contesté que le contribuable a été employé régulièrement durant toute l'année.

Schlagwörter

source taxannual incomehourly wagetax assessmentincome taxationemployment continuity

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Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether source tax had to be calculated on the basis of annual income or an hourly wage rate.

Extrahierter Entscheid

The source tax had to be calculated on the taxpayer's annual income because the employment was regular throughout the year; applying an hourly wage rate was incorrect.

Extrahierte Begründung

The decisive factor was that the taxpayer worked regularly during the entire year. In that situation, the tax base is the annual income actually earned, not a notional hourly rate derived from the number of teaching hours.

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