projets
ATA/458/1997 ΓÇó Military tax service may not ignore remission request
ATA/458/1997Cour de justice / Chambre administrative5 août 1997Modified
The taxpayer submitted a filing seeking remission of military tax. The service refused to examine it as a remission request and treated it only as a complaint. The court held that the authority could not decline to consider the request on that basis and had to address it according to its substance. The decision therefore rejects the non-entry approach and sets it aside.
LTM.1; an authority may not refuse to enter into a filing seeking remission of military tax merely because it is captioned or treated as a complaint. The decisive factor is the substantive content of the submission; where remission is requested, the authority must examine the request as such and cannot dispose of it by a formal reclassification of the filing (consid. unspecified).
Descripteurs
TAXE MILITAIRE; REMISE CONVENTIONNELLE DE DETTE; M
Normes
LTM.1
Résumé
Le service de la taxe militaire ne peut pas refuser d'entrer en matière sur une demande intitulée "demande de remise" et la traiter uniquement comme une réclamation.