projets
ATA/687/1995 ΓÇó Housing surtax and legitimate expectations in social housing
ATA/687/1995Cour de justice / Chambre administrative28 nov. 1995Partially Granted
The authority annulled the housing surtax for two years because the tenant had not been informed of it when the lease was signed. The later surtax notice, issued after that period, was upheld. The court held that the principle of good faith did not apply because the first decision contained no assurance that no surtax would ever be claimed in the future.
LGL. 30; housing surtax in social housing; legitimate expectations and scope of an administrative annulment. The protection of good faith presupposes a concrete assurance by the authority on which the addressee could rely. Where an authority annuls a surtax solely for a past period because notice was lacking, that decision does not amount to a promise of a permanent exemption. A subsequent surtax for a later period is therefore not barred by good faith merely because the earlier surtax was cancelled; the temporal scope of the first decision is decisive.
Descripteurs
LOGEMENT; EXONERATION FISCALE; SURTAXE; LOGEMENT SOCIAL; PRINCIPE DE LA BONNE FOI; ASSURANCE DONNEE; LEGALITE; IEA
Normes
LGL.30
Résumé
L'OLS a annulé la surtaxe due par le recourant pendant 2 ans au motif que celui-ci n'avait pas été averti du paiement d'une surtaxe au moment de la signature du bail. Toutefois, la surtaxe notifiée après ce délai de deux ans (dont la légalité n'est pas examinée) est légale. Le principe de la bonne foi ne trouve pas application en l'espèce dès lors que dans sa première décision, l'OLS ne s'est pas engagée à renoncer à toute surtaxe pour l'avenir.