Military tax objection deadline despite non-registered service

ATA/448/1996Court of Justice / Administrative ChamberAug 27, 1996Dismissed

Extracted by Omnilex

Omnilex summary

The case concerns a military tax assessment and the deadline for filing an objection. The taxpayer argued, implicitly or explicitly, that the assessment had not been served by registered mail. The decision holds that this circumstance did not prevent the objection from being regarded as likely late. The decisive point is therefore the timeliness of the objection, not the form of mailing used by the authority.

Omnilex headnote

LTM 30 al. 1; opposition deadline against an office assessment; non-registered service does not necessarily make a late objection timely. Even if the taxation decision was not sent by registered mail, the timeliness of the objection must be assessed on the basis of the circumstances of receipt and filing. The formal defect in service does not automatically preserve the right to object where lateness is otherwise established or highly probable.

Full text

Descripteurs

TAXE MILITAIRE; DELAI; OPPOSITION(PROCEDURE); M

Normes

LTM.30 al.1

Résumé

Même si le service n'a pas envoyé en recommandé la taxation d'office, la réclamation est vraisemblablement tardive.

Keywords

military taxdeadlineobjectionserviceregistered mail

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the objection against the office assessment was timely despite non-registered service.

Extracted holding

The objection was probably out of time even though the taxation was not sent by registered mail.

Extracted reasoning

The lack of registered mailing did not preclude a finding of late filing of the objection on the available facts.

Military tax objection deadline despite non-registered serviceAI generated