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Military tax due despite no federal or cantonal income tax

ATA/302/1997Court of Justice / Administrative ChamberMay 15, 1997Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The Federal Court held that a person subject to military tax must pay it even if they are not subject to cantonal tax or federal direct tax, or if their federal direct tax is lower than the military tax. It further stated that the reduction of military tax for civil protection service is not calculated differently depending on whether the service is performed during a workday or outside normal working hours. The taxpayer's challenge was dismissed.

Omnilex headnote

Art. 26 LTEM; military tax remains due irrespective of whether the taxpayer is liable for cantonal tax or federal direct tax, or whether the amount of federal direct tax is lower than the military tax. The existence of liability under the military-tax regime is autonomous and cannot be offset by the absence or insufficiency of other income-tax liabilities (consid. unspecified). In relation to the reduction mechanism for civil protection service, the legislator did not intend a differentiated calculation depending on whether service is rendered during a normal working day or outside it; the applicable reduction is to be computed uniformly under the statutory and ordinative framework.

Full text

Descripteurs

IMPOT; TAXE MILITAIRE; EXONERATION FISCALE; PROTECTION CIVILE; M

Normes

LTM.26; LATE.2

Résumé

"... le législateur n'a pas voulu établir un système de calcul différent, en matière de réduction de la taxe militaire au sens de l'article 24 LPCi, précisé par l'article 32 OPCi, selon que le service est accompli pendant un jour de travail ou hors de la journée normale de travail..." "... une personne soumise à la taxe militaire doit s'en acquitter, indépendamment du fait qu'elle n'est assujettie ni à l'IFD ni à l'impôt cantonal ou que le montant de son impôt fédéral direct est inférieur au montant de la taxe militaire. Ceci découle de l'article 26 LTEM." Il découle de l'art. 26 LTEM qu'une personne soumise à la taxe militaire doit s'en acquitter, indépendamment du fait qu'elle n'est assujettie ni à l'impôt cantonal ni à l'impôt fédéral direct ou que le montant de ce dernier est inférieur à celui de la taxe militaire.

Keywords

military taxtax exemptioncivil protectiontax reductionincome tax liability

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether military tax must be paid even if the person is not subject to cantonal tax or federal direct tax, or if federal direct tax is lower than the military tax.

Extracted holding

Yes. A person liable for military tax must pay it regardless of whether they are not subject to cantonal tax or federal direct tax, or whether federal direct tax is lower than the military tax.

Extracted reasoning

Article 26 LTEM requires payment of the military tax by anyone subject to it; the taxpayer's position under other taxes does not change that obligation.

Key legal question

Whether the military-tax reduction for civil protection service must be calculated differently depending on whether the service is performed on a working day or outside normal working hours.

Extracted holding

No. The legislature did not intend a different calculation system based on the timing of the service.

Extracted reasoning

The reduction mechanism under Article 24 LPCi, as specified by Article 32 OPCi, is not meant to vary according to whether the service takes place during or outside a normal workday.

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