projetos

No new entry into employment after second training

A 91 31Outro Tribunal20 de mai. de 1991Granted

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Extraído pela Omnilex

Resumo Omnilex

The appellant completed nurse training in April 1985 and therefore had already entered gainful employment. She later completed additional training as an operating-room nurse while continuing to work at full salary. The court held that finishing this second training did not constitute a new entry into employment on 1 January 1989 and that no occupational change occurred at that date. The appeal was therefore allowed, the objection decision annulled, and the matter remitted to the assessment authority for a reassessment based on the income of 1987 and 1988.

Sumário Omnilex

§ 11 Abs. 2 StG in conjunction with §§ 14 Abs. 2 and 112 Abs. 1 StG; entry into employment after completion of training. Once a taxpayer has entered gainful employment following the first vocational training, the later completion of an additional training course undertaken during continued employment does not constitute a renewed entry into employment. Nor is there a professional change where the taxpayer continues the same occupational activity without interruption. The decisive factor is the actual continuity of the employment relationship and not the formal completion of a supplementary qualification.

Texto completo

Gemäss § 11 Abs.2 StG gilt der Eintritt ins Erwerbsleben nach Abschluss der Ausbildung als Aufnahme der Erwerbstätigkeit im Sinne der §§ 14 Abs. 2 und 112 Abs. 1 StG. Die Beschwerdeführerin hat ihre Lehre als Krankenschwester unbestrittenermassen am 20. April 1985 beendet. Per 21. April 1985 wurde deshalb wegen Eintritts ins Erwerbsleben eine Zwischenveranlagung durchgeführt. In der Folge absolvierte die Beschwerdeführerin bei vollem Lohn als Krankenschwester eine zusätzliche Ausbildung als Operationsschwester, die sie Ende 1988 beendete. Angesichts der geschilderten Verhältnisse kann nach Abschluss der zweiten Ausbildung nicht neuerdings von einem Eintritt ins Erwerbsleben per 1. Januar 1989 gesprochen werden. Da die Beschwerdeführerin ihre Tätigkeit als Krankenschwester bzw. Operationsschwester im Jahre 1989 fortführte, liegt auf Beginn des Jahres 1989 auch kein Berufswechsel vor. Demzufolge ist die Beschwerde gutzuheissen, der angefochtene Einspracheentscheid aufzuheben und die Sache zu neuer Veranlagung aufgrund der in den Jahren 1987 und 1988 erzielten Einkünfte an die Veranlagungsbehörde zurückzuweisen.

Palavras-chave

taxationentry into employmentvocational trainingprofessional changeintermediate assessmentremittal

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether completion of the second training triggered a new entry into employment on 1989-01-01.

Decisão extraída

No. Because the appellant had already entered employment after the first training and merely completed an additional in-service qualification, there was no new entry into employment in 1989.

Fundamentação extraída

Under § 11(2) StG, entry into employment after finishing training counts as commencement of gainful activity for §§ 14(2) and 112(1) StG. That had already occurred on 1985-04-21. The later additional training did not restart the employment entry.

Questão jurídica principal

Whether a professional change occurred at the beginning of 1989.

Decisão extraída

No. The appellant continued working as a nurse/operating-room nurse in 1989, so there was no professional change at the start of 1989.

Fundamentação extraída

The factual continuation of the same employment relationship excluded a new occupational transition.

Questão jurídica principal

Whether the objection decision and assessment had to be set aside and the case remitted for reassessment based on 1987 and 1988 income.

Decisão extraída

Yes. The appeal succeeded and the challenged objection decision was to be annulled and the matter remitted for a new assessment on the basis of the income earned in 1987 and 1988.

Fundamentação extraída

Since no new entry into employment or professional change occurred in 1989, the assessment had to be based on the earlier income years.

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