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Binding effect of a corrective tax assessment

AGVE_2004_35Tribunal Administrativo / Câmara 225 de ago. de 2004Confirmed

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Extraído pela Omnilex

Resumo Omnilex

A.W. challenged the effect of a corrective tax assessment issued during pending objection proceedings. The Verwaltungsgericht held that such a corrective assessment becomes binding on the tax authorities after the appeal period expires. It further held that the authorities cannot later deny the validity of an assessment that outwardly appears to have been issued by the municipal tax commission by claiming it was unilaterally issued by the municipal tax office. The court therefore confirmed the binding effect of the corrective assessment.

Sumário Omnilex

Tax assessment; corrective assessment (rectificat) issued during pending objection proceedings: once the appeal period has expired, the corrective assessment is binding on the tax authorities. An authority may not subsequently contend, against an assessment outwardly issued by the municipal tax commission, that it was in fact issued autonomously by the municipal tax office and lacked the commission's decision; the external form of the assessment governs its binding effect vis-à-vis the authorities (consid. 2).

Texto completo

2004 Kantonale Steuern 135 B 72.14.2 Nr. 23; Brülisauer/Kuhn, a.a.O., Art. 58 N 101, je mit Hinweisen). d) Vorliegend ist demnach zu prüfen, ob in der zwischen der Beschwerdeführerin und ihrem Aktionär getroffenen Mietvereinbarung ein offensichtliches Missverhältnis zwischen Leistung und Gegenleistung besteht. 35 Verständigung (Vergleich) im Veranlagungsverfahren.

  • (Beschränkte) Zulässigkeit der Verständigung.
  • Obwohl die Anfechtung mit Rechtsmitteln zulässig bleibt, entspricht es dem Sinn der Verständigung, dass sie beidseitig verbindlich sein soll. Die Verbindlichkeit kann sich namentlich aus dem Grundsatz von Treu und Glauben ergeben. Entscheid des Verwaltungsgerichts, 2. Kammer, vom 25. August 2004 in Sachen U.S. gegen Steuerrekursgericht. Zur Publikation vorgesehen in StE

2005.

36 Korrekturveranlagung (Rektifikat).

  • Eine während laufendem Einspracheverfahren erfolgende neue Veranlagung (Korrekturveranlagung, Rektifikat) ist nach Ablauf der Rechtsmittelfrist auch für die Steuerbehörden verbindlich.
  • Gegen eine äusserlich als Veranlagung der Gemeindesteuerkommission erscheinende Veranlagung können die Steuerbehörden nicht nachträglich einwenden, sie sei vom Gemeindesteueramt eigenmächtig erlassen worden und basiere nicht auf einem entsprechenden Beschluss der Steuerkommission. Entscheid des Verwaltungsgerichts, 2. Kammer, vom 4. März 2004 in Sachen A.W. gegen Steuerrekursgericht. Aus den Erwägungen 2. Streitig ist die Bedeutung der Korrekturveranlagung vom 18. Januar 2001.

Palavras-chave

taxationcorrective assessmentobjection proceedingsbinding effectlegal certainty

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether a corrective tax assessment issued during pending objection proceedings remains binding on the tax authorities after the appeal deadline expires.

Decisão extraída

Yes. A new assessment issued while the objection proceedings are pending is binding on the tax authorities once the appeal period has expired.

Fundamentação extraída

The court held that the corrective assessment has legal effect like an ordinary assessment and cannot later be disregarded by the authorities.

Questão jurídica principal

Whether the authorities may later argue that an assessment apparently issued by the municipal tax commission was in fact issued unilaterally by the municipal tax office without a commission decision.

Decisão extraída

No. The authorities are bound by an assessment that outwardly appears to be issued by the municipal tax commission and cannot later deny its origin on that basis.

Fundamentação extraída

The outward form of the assessment is decisive for its binding effect vis-à-vis the authorities; they cannot rely on an alleged internal defect not apparent from the assessment itself.

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