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ATA/286/1996 ΓÇó Military tax confirmed despite missed supplementary course
ATA/286/1996Cour de justice / Chambre administrative21 mai 1996Confirmed
The court confirmed the military tax assessment. Although the appellant had, by the end of 1994, completed more service days in total than required under the applicable rules, he had not fulfilled the service obligation in full because he missed a supplementary course due in 1994. That omission justified maintaining the tax assessment.
LTM art. 8 para. 1; military tax and service obligation: the decisive factor is not merely the total number of days of service completed, but whether the person has also performed the specific courses or services required under the applicable regime. A missed supplementary course may prevent full discharge of the service obligation even where the aggregate number of service days exceeds the minimum required; in such circumstances the military tax remains due and the assessment is to be confirmed.
Descripteurs
TAXE MILITAIRE; SERVICE MILITAIRE; OBLIGATION DE SUIVRE LES COURS; m
Normes
LTM.8 al.1
Résumé
Taxe militaire confirmée. Bien que, globalement, le recourant avait accompli à fin 1994 un nombre de jours de service supérieur au total des jours exigés par les dispositions applicables à l'époque, il n'en avait pas moins manqué un cours de complément qu'il devait accomplir en 1994.