Conscientious objector remains liable for military tax

ATA/486/1995Court of Justice / Administrative ChamberSep 26, 1995Dismissed

Extracted by Omnilex

Omnilex summary

The case concerns whether a conscientious objector is exempt from the military tax. The court holds that refusal to perform military service does not release the person from liability for the tax. The challenge is therefore dismissed and the tax obligation remains in force.

Omnilex headnote

LTM.1; conscientious objector and military tax liability. Refusal to serve does not constitute a ground for exemption from the military tax. The tax remains due notwithstanding conscientious objection, absent a specific statutory exemption.

Full text

Descripteurs

TAXE MILITAIRE; REFUS DE SERVIR; M

Normes

LTM.1

Résumé

L'objecteur de conscience est redevable de la taxe militaire.

Keywords

military taxconscientious objectionrefusal to servetax liability

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether a conscientious objector is liable to pay the military tax under LTM.1

Extracted holding

Yes. Conscientious objection does not exempt the person from the military tax.

Extracted reasoning

The decision states that the conscientious objector remains subject to the military tax; no exemption follows from refusal to serve.

Conscientious objector remains liable for military taxAI generated