AGVE_2000_44•Fax-filed tax remedy invalid without original signature
AGVE_2000_44Tribunal administratif / 1re chambre31 déc. 2000Confirmed
Extrait par Omnilex
The Verwaltungsgericht considered the defects in the tax assessment so serious that the assessment decision was treated as void. It reaffirmed that a remedy filed by fax is invalid if the original signature is missing and that no cure period must be granted; this also applies to objections against tax assessments. The court further held that costs may be imposed on an otherwise successful appellant for the late introduction of factual allegations, but generally not for late legal arguments. Finally, it recognized that, with the taxpayer's consent, a reassessment to the taxpayer's detriment may be made in appellate proceedings to avoid later supplementary taxation.
Written form for tax remedies; fax filing without original signature is invalid and cannot be cured by setting a subsequent time limit (consid. 1-3); the same applies to objections against tax assessments (consid. 3/c). Costs may be imposed on the successful appellant for the late introduction of factual allegations, but as a rule not for the late submission of legal arguments (consid. II). Despite the prohibition of reformatio in peius, a detrimental amendment of the assessment is permissible in appellate tax proceedings if the taxpayer consents and new facts justify the adjustment in order to avoid a later supplementary-tax procedure.
2000 Kantonales Steuerrecht 163 Zusammenfassend erachtet das Verwaltungsgericht die dargestellten Mängel insgesamt für derart gewichtig, dass die Veranlagungsverfügung auf Grundlage der bisherigen Rechtsprechung als nichtig zu bezeichnen ist. 43 Kostenauflage.
Extrait par Omnilex
Whether a remedy filed by fax is valid without the original signature and whether a cure period must be granted.
A remedy submitted by fax is invalid because the original signature is missing; no period for correction must be granted.
The court confirmed its established case law on the written-form requirement and held that the lack of an original signature is a fatal formal defect.
Whether the same written-form requirement applies to an objection against a tax assessment.
Yes, the written-form requirement also applies to objections against tax assessments.
The court extended the formal requirement consistently to the tax objection procedure.
Whether costs may be imposed on a successful appellant for late submission of factual allegations or legal arguments.
Costs may be imposed for late factual allegations, but in principle not for late legal arguments alone.
The court distinguished between untimely factual material, which can justify a cost order, and belated legal argumentation, which generally does not.
Whether, with the taxpayer's consent, the assessment may be amended to the taxpayer's detriment to avoid a later tax recovery procedure despite the prohibition of reformatio in peius.
Yes, with the taxpayer's consent the assessment may be worsened on appeal on the basis of new facts to avoid a subsequent recovery procedure.
The court accepted a limited exception to the prohibition of reformatio in peius where the taxpayer agrees and the corrective adjustment prevents a later supplementary tax procedure.
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