progetti
ATA/616/1995 ΓÇó Doctorate is not basic vocational training for military tax
ATA/616/1995Corte di giustizia / Camera amministrativa7 nov 1995Dismissed
The case concerns military tax liability of M, who held an EPFL degree in mathematical engineering and was pursuing a doctorate. The court held that doctoral studies do not amount to basic vocational training within the meaning of Art. 10(3)(a) LTM. As a result, the exemption claimed by the taxpayer was denied and the military tax assessment was upheld.
Art. 10 al. 3 let. a LTM; military tax exemption for persons in basic vocational training: a doctorate does not constitute continuation of basic vocational training where the taxpayer has already completed an initial university degree. The statutory notion of basic vocational training refers to the first formative qualification and does not extend to subsequent postgraduate or research-oriented academic studies. A doctoral program is therefore additional higher education, not training in a basic profession, even if it follows directly on from the first degree.
Descripteurs
IMPOT; TAXE MILITAIRE; ETUDIANT; TITRE UNIVERSITAIRE; M
Normes
LTM.10 al.3 litt.a
Résumé
Ne continue pas une formation professionnelle de base, au sens de l'article 10 alinéa 3 lettre a LTM, celui qui effectue un doctorat alors qu'il est titulaire d'un diplôme d'ingénieur mathématicien de l'EPFL