Office assessment notified before deadline expires

ATA/668/1996Cour de justice / Verwaltungskammer12.11.1996Modified

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The case concerns an office tax assessment notified before the expiry of the deadline that had been granted to the taxpayer. The court held that such early notification is incompatible with the principle of good faith governing administrative action. The assessment was therefore set aside under the applicable tax procedural rule.

Omnilex-Regeste

LCP.331 al. 3; principle of good faith; office tax assessment notified before expiry of an extended deadline: where the authority grants a deadline extension, it must respect that deadline when proceeding with taxation d'office. Premature notification of the assessment is inconsistent with the legitimate expectations created by the extension and violates good faith governing administrative activity. The defect justifies annulment of the assessment.

Gesamter Gesetzestext

Descripteurs

IMPOT; TAXATION D'OFFICE; DELAI; PROCEDURE; PROLONGATION DU DELAI; PRINCIPE DE LA BONNE FOI; NOTIFICATION DE LA DECISION; RETARD; FIN

Normes

LCP.331 al.3

Résumé

La notification d'un bordereau de taxation d'office avant l'expiration du délai imparti à l'administré n'est pas compatible avec le principe de la bonne foi au respect duquel la Constitution fédérale soumet l'ensemble de l'activité administrative.

Schlagwörter

taxationoffice assessmentdeadline extensiongood faithnotificationadministrative procedure

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether notifying an office tax assessment before the expiry of the granted deadline complies with good faith and the applicable procedure.

Extrahierter Entscheid

No. Early notification of the office assessment was incompatible with the principle of good faith where the authority had granted a deadline extension.

Extrahierte Begründung

By granting an extension, the authority created a legitimate expectation that the deadline would be respected. Notifying the assessment before that deadline expired undermined that expectation and was therefore inconsistent with constitutionally protected good faith.

Office assessment notified before deadline expiresKI-generiert