projects
ATA/668/1996 ΓÇó Office assessment notified before deadline expires
ATA/668/1996Court of Justice / Administrative ChamberNov 12, 1996Modified
The case concerns an office tax assessment notified before the expiry of the deadline that had been granted to the taxpayer. The court held that such early notification is incompatible with the principle of good faith governing administrative action. The assessment was therefore set aside under the applicable tax procedural rule.
LCP.331 al. 3; principle of good faith; office tax assessment notified before expiry of an extended deadline: where the authority grants a deadline extension, it must respect that deadline when proceeding with taxation d'office. Premature notification of the assessment is inconsistent with the legitimate expectations created by the extension and violates good faith governing administrative activity. The defect justifies annulment of the assessment.
Descripteurs
IMPOT; TAXATION D'OFFICE; DELAI; PROCEDURE; PROLONGATION DU DELAI; PRINCIPE DE LA BONNE FOI; NOTIFICATION DE LA DECISION; RETARD; FIN
Normes
LCP.331 al.3
Résumé
La notification d'un bordereau de taxation d'office avant l'expiration du délai imparti à l'administré n'est pas compatible avec le principe de la bonne foi au respect duquel la Constitution fédérale soumet l'ensemble de l'activité administrative.