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Cantonal amusement tax compatible with VAT and federal competence

ATA/672/1995Cour de justice / Chambre administrative21 nov. 1995Dismissed

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Résumé Omnilex

The Court held that the cantonal ‘droit des pauvres’ is not a tax of the same kind as VAT within the meaning of Art. 41 ter para. 2 FC. VAT is a general, multistage consumption tax, whereas the amusement tax is a special, single-stage consumption tax limited to entertainments. It is therefore not a federal tax the Confederation could levy under Art. 41 ter para. 1 lit. b FC, so cantonal competence is not excluded. The Court also found that the combined maximum burden of 19.5% is not prohibitive.

Regeste Omnilex

Art. 41 ter para. 1 lit. b and para. 2 FC; cantonal amusement tax and VAT; scope of federal tax competence and confiscatory effect. VAT and a cantonal levy on entertainments are not taxes of the same kind: VAT is a general, multistage consumption tax, whereas the ‘droit des pauvres’ is a special, single-stage consumption tax limited to entertainments. A cantonal tax is not precluded merely because it coexists with VAT; the decisive question is whether the levy falls within the same constitutional tax category reserved to the Confederation. A combined burden of 19.5% was held not to be prohibitive or confiscatory (consid. relevantly on the nature of the tax and overall burden).

Texte intégral

Descripteurs

COMPETENCE; EFFET CONFISCATOIRE DE L'IMPOT; TAXE SUR LA VALEUR AJOUTEE; JPT

Normes

LCP.443

Résumé

Le droit des pauvres et la TVA ne sont pas des impôts du même genre, au sens de l'article 41 ter alinéa 2 Cst. féd. La TVA est un impôt de consommation général et multiphase. Le droit des pauvres est un impôt de consommation spécial, car il ne vise que les divertissements, et monophase. Ce droit n'est pas prévu à l'article 41 ter alinéa 1 lettre b Cst. féd., lequel donne à la Confédération la compétence de prélever des impôts spéciaux. On ne saurait ainsi interdire aux cantons de prélever un impôt que la Confédération elle-même n'a pas la compétence de lever. Le taux d'imposition maximum de 19,5 % résultant de la conjonction du droit des pauvres et de la TVA n'est pas prohibitif.

Mots-clés

competenceconfiscatory taxvalue added taxconsumption taxamusement tax

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the cantonal amusement tax falls within the Confederation’s exclusive taxing competence under Art. 41 ter para. 2 of the Federal Constitution.

Solution extraite

No. VAT and the ‘droit des pauvres’ are not taxes of the same kind; the cantonal levy is a special consumption tax on entertainments, not a general multistage consumption tax.

Motifs extraits

Because the cantonal levy targets only entertainments and operates at a single stage, it is not covered by the federal VAT competence and does not invade a field reserved to the Confederation.

Question juridique clé

Whether the combined burden of the amusement tax and VAT is confiscatory or prohibitive.

Solution extraite

No. A maximum tax rate of 19.5% resulting from the combination is not prohibitive.

Motifs extraits

The Court held that the resulting overall burden does not reach a confiscatory level and therefore does not invalidate the cantonal levy.

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