Military tax limitation period suspended during objection proceedings

ATA/476/1996Court of Justice / Administrative ChamberAug 28, 1996

Extracted by Omnilex

Omnilex summary

The court addressed the limitation period for military tax under Art. 38 LTM. It held that prescription is suspended while the objection procedure is pending. No further procedural or dispositive details are available from the provided summary.

Omnilex headnote

Art. 38 LTM; limitation period in military tax matters and suspension during objection proceedings. Prescription does not run while a duly pending objection/reclamation procedure is underway; the pendency of that procedure interrupts the ordinary progression of time and prevents lapse of the claim for the duration of the administrative review.

Full text

Descripteurs

TAXE MILITAIRE; PRESCRIPTION; M

Normes

LTM.38

Résumé

La prescription est suspendue durant la procédure de réclamation.

Keywords

military taxprescriptionsuspensionobjection procedure

Key legal questions extracted by Omnilex

Does the limitation period for military tax run during the objection procedure?

No. The limitation period is suspended while the objection procedure is pending.

The summary states that prescription is suspended during the reclamation/objection procedure under LTM art. 38.