AGVE_2004_35•Binding effect of a corrective tax assessment
AGVE_2004_35Administrative Court / Chamber 2Aug 25, 2004Confirmed
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A.W. challenged the effect of a corrective tax assessment issued during pending objection proceedings. The Verwaltungsgericht held that such a corrective assessment becomes binding on the tax authorities after the appeal period expires. It further held that the authorities cannot later deny the validity of an assessment that outwardly appears to have been issued by the municipal tax commission by claiming it was unilaterally issued by the municipal tax office. The court therefore confirmed the binding effect of the corrective assessment.
Tax assessment; corrective assessment (rectificat) issued during pending objection proceedings: once the appeal period has expired, the corrective assessment is binding on the tax authorities. An authority may not subsequently contend, against an assessment outwardly issued by the municipal tax commission, that it was in fact issued autonomously by the municipal tax office and lacked the commission's decision; the external form of the assessment governs its binding effect vis-à-vis the authorities (consid. 2).
2004 Kantonale Steuern 135 B 72.14.2 Nr. 23; Brülisauer/Kuhn, a.a.O., Art. 58 N 101, je mit Hinweisen). d) Vorliegend ist demnach zu prüfen, ob in der zwischen der Beschwerdeführerin und ihrem Aktionär getroffenen Mietvereinbarung ein offensichtliches Missverhältnis zwischen Leistung und Gegenleistung besteht. 35 Verständigung (Vergleich) im Veranlagungsverfahren.
36 Korrekturveranlagung (Rektifikat).
Extracted by Omnilex
Whether a corrective tax assessment issued during pending objection proceedings remains binding on the tax authorities after the appeal deadline expires.
Yes. A new assessment issued while the objection proceedings are pending is binding on the tax authorities once the appeal period has expired.
The court held that the corrective assessment has legal effect like an ordinary assessment and cannot later be disregarded by the authorities.
Whether the authorities may later argue that an assessment apparently issued by the municipal tax commission was in fact issued unilaterally by the municipal tax office without a commission decision.
No. The authorities are bound by an assessment that outwardly appears to be issued by the municipal tax commission and cannot later deny its origin on that basis.
The outward form of the assessment is decisive for its binding effect vis-à-vis the authorities; they cannot rely on an alleged internal defect not apparent from the assessment itself.
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