Study allowance: proof of independent status under age 25

ATA/595/1996Court of Justice / Administrative ChamberOct 15, 1996

Extracted by Omnilex

Omnilex summary

The court held that, under Art. 19(1)(b) LEE, a person aged 25 or older seeking independent status for study allowances must produce two consecutive tax declarations each showing gross income of CHF 20,650. Future income projections are insufficient to meet this proof requirement. The decision concerns the evidentiary prerequisites for qualifying as independent in the study-allowance system.

Omnilex headnote

Art. 19 al. 1 lit. b LEE; proof of independent status for study allowance purposes: a claimant aged 25 years or older must adduce two consecutive tax declarations evidencing a gross income of CHF 20,650 each. The requirement is strict and documentary in nature; prospective earnings forecasts or other forward-looking assessments cannot substitute for the statutorily prescribed proof. The provision thus excludes a relaxed evidentiary approach based on anticipated future income (consid. not specified).

Full text

Descripteurs

ALLOCATION D'ETUDE; ETUDIANT; MAJORITE(AGE); INTERRUPTION; FORMATION DANS UNE NOUVELLE PROFESSION; IP

Normes

LEE.19 al.1

Résumé

Aux termes de l'art. 19 al. 1 litt. b LEE, celui qui, âgé de 25 ans révolus, veut bénéficier du statut d'indépendant, est tenu de produire deux déclarations consécutives faisant état d'un revenu brut de Frs 20'650.chacune. Des projections dans le futur ne sauraient y pallier.

Keywords

study allowanceindependent statusage requirementtax declarationsproof requirementsfuture income projections

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether a person aged 25 or older can establish independent status for study allowances by future income projections instead of two consecutive tax returns showing the required gross income.

Extracted holding

No. Article 19(1)(b) LEE requires two consecutive tax declarations showing a gross income of CHF 20,650 each; projections into the future do not satisfy that requirement.

Extracted reasoning

The statutory text sets a formal proof requirement. The court treated it as cumulative and retrospective, so anticipated earnings cannot substitute for the two required declarations.

Study allowance: proof of independent status under age 25AI generated