AGVE_2000_82•Nullity of faulty tax assessment and prior hearing
AGVE_2000_82Tribunal administratif / 1re chambre31 déc. 2000Modified
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The court addressed a municipal tax assessment challenged for nullity. It held that nullity can result from a combination of substantive and procedural defects, especially where the authority’s good faith is doubtful. Acts of the municipal tax office are attributable to the municipal tax commission, so errors in the assessment procedure must be assessed cumulatively. It also held that a planned assessment based on an asset comparison calculation must be disclosed to the taxpayer in advance to satisfy the right to be heard.
Nullity of an administrative tax assessment; right to be heard and attribution of municipal tax acts: a tax assessment may be void where several substantive and procedural defects cumulatively occur, particularly if it is uncertain whether the authority acted in good faith. Acts of the municipal tax office are attributable to the municipal tax commission; defects in the assessment procedure are therefore to be assessed globally and not in isolation. The taxpayer must be informed in advance if the authority intends to base the assessment on an asset comparison calculation (consid. 2, 3).
2000 Verwaltungsrechtspflege 351 c) In der Beschwerde wird geltend gemacht, der Regierungsrat habe in verschiedener Beziehung willkürlich entschieden. Hierauf darf nicht eingetreten werden, da - wie dargelegt - die gemäss § 53 VRPG zulässigen Beschwerdegründe die materielle Rechtsverweigerung (= Willkür) nicht umfassen. Weiter beanstandet der Beschwerdeführer ..., und behauptet damit sinngemäss überspitzten Formalismus. Nun ist überspitzter Formalismus zwar ein Teilbereich der formellen Rechtsverweigerung in der bundesgerichtlichen Rechtsprechung; doch wird dieser Teilbereich durch § 53 VRPG nicht erfasst (vorne Erw. 2/b/bb). 3. Da der Beschwerdeführer keine der in § 53 VRPG aufgeführten Beschwerdegründe vorbringt, ist auf die Beschwerde mangels Zuständigkeit nicht einzutreten. 82 Zustellung an gemeinsam steuerpflichtige Ehegatten.
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Whether the challenged tax assessment was void due to multiple substantive and procedural defects.
Nullity may arise when several substantive and procedural defects combine, especially where it is doubtful that the authority acted in good faith.
The court considered the overall defect pattern, not each flaw in isolation, and held that the combination of errors could justify nullity.
Whether acts of the municipal tax office are attributable to the municipal tax commission for purposes of assessing defects in the assessment procedure.
Yes. The acts of the municipal tax office are attributable to the municipal tax commission, so defects in the assessment process must be assessed as a whole.
Because the tax office acted on behalf of the tax commission, procedural mistakes in the assessment procedure were not to be fragmented but evaluated cumulatively.
Whether the intended assessment based on an asset comparison calculation had to be disclosed to the taxpayer in advance.
Yes. The intended assessment method had to be communicated to the taxpayer beforehand.
The taxpayer’s right to be heard required prior notification of the planned valuation approach, particularly where an asset comparison calculation was to be used.
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