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ATA/594/1996 ΓÇó Tax fine and accompanying fee are not identical sanctions
ATA/594/1996Cour de justice / Chambre administrative15 oct. 1996
The decision concerns provisional/officio taxation under the cantonal tax law. The court held that the fine provided by Art. 331a LCP may be imposed for both intentional and negligent conduct, but the accompanying fee is not intended to punish negligence in general. The distinction between punitive sanction and administrative fee is central to the ruling.
Art. 331a LCP and Art. 332 al. 5 LCP; provisional/officio taxation, fine and accompanying fee: the fine has a punitive character and may be imposed for both intentional and negligent violations. By contrast, the fee is not a penalty for mere negligence; it serves an administrative function and cannot be justified solely by negligent conduct. The two measures must therefore be distinguished according to their purpose and legal nature, and the fee may not be treated as an additional sanction (consid. not indicated).
Descripteurs
IMPOT; TAXATION PROVISOIRE; TAXATION D'OFFICE; AMENDE; DROIT FISCAL; EMOLUMENT; FIN
Normes
LCP.331 a; LCP.332 al.5
Résumé
Si l'amende prévue à l'art. 331 a LCP sanctionne aussi bien les fautes commises intentionnellement que par négligence, l'émolument qui l'accompagne n'est en revanche pas destiné à sanctionner une négligence quelconque. Si l'amende prévue à l'art. 331 a LCP sanctionne aussi bien les fautes commises intentionnellement que par négligence, l'émolument qui l'accompagne n'est en revanche pas destiné à sanctionner une négligence quelconque.