Costs cannot be imposed without prior warning and fine

A 90 116Outro Tribunal16 de jun. de 1991Partially Granted

Extraído pela Omnilex

Resumo Omnilex

The appellant complained that the objection decision had imposed administrative costs on him. The respondent argued that the costs arose only in the objection proceedings and were chargeable under § 27a(1) GGStG. The court held that § 27a GGStG requires, after unsuccessful warning, the imposition of an order fine for failure to submit the self-assessment or required evidence. Although the appellant had not fulfilled his procedural duties, he had neither been warned nor fined. The statutory precondition for shifting the objection costs was therefore missing, so the complaint succeeded on this point.

Sumário Omnilex

§ 27a GGStG; requirements for shifting procedural costs in tax objection proceedings; costs may be imposed on the taxable person only if, after an unsuccessful warning, the tax authority has imposed an order fine for failure to submit the self-assessment or necessary evidence. Mere non-compliance with procedural duties is insufficient; without warning and fine, the statutory condition for cost shifting is absent (consid. implied by the excerpt).

Texto completo

Der Beschwerdeführer rügt, dass ihm mit dem angefochtenen Einspracheentscheid amtliche Kosten überbunden worden seien. In der Vernehmlassung führt der Beschwerdegegner dazu aus, eigentliche Verfahrenskosten seien erst im Einspracheverfahren angefallen, die gemäss § 27 a Abs. 1 GGStG dem Beschwerdeführer auferlegt worden seien.

Nach § 27a GGStG wird nach erfolgloser Mahnung von der Veranlagungsbehörde mit einer Ordnungsbusse bis zu Fr. 500.- belegt, wer die Selbsteinschätzung oder die erforderlichen Beweismittel nicht oder unvollständig einreicht. Die Verfahrenskosten können in diesem Fall ganz oder teilweise dem Pflichtigen überbunden werden. Es ist unbestritten, dass der Beschwerdeführer seinen Verfahrenspflichten nicht nachgekommen ist. Indes wurde er deswegen weder gemahnt noch mit einer Ordnungsbusse belegt. Somit fehlt es an dieser in § 27 a GGStG verlangten Voraussetzung, um ihm die Verfahrenskosten aus dem Einspracheverfahren zu überbinden. Daher ist die Beschwerde in diesem Punkt gutzuheissen.

Palavras-chave

taxationprocedural costswarningfineself-assessmentevidencecost allocation

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether procedural costs from the objection proceedings could be imposed on the appellant under § 27a GGStG

Decisão extraída

No. Because the statutory prerequisites under § 27a GGStG were not met, the costs from the objection proceedings could not be charged to the appellant.

Fundamentação extraída

Under § 27a GGStG, costs may be passed on only after an unsuccessful warning and a fine by the tax authority for failure to submit the self-assessment or required evidence. It is undisputed that the appellant failed to comply with his procedural duties, but he was neither warned nor fined. The required precondition was therefore missing.

Costs cannot be imposed without prior warning and fineGerado por IA

Resumo Omnilex Gerado por IA