projetos

Irreceivable objection against ex officio tax assessment

fi-2007-0103Tribunal Cantonal10 de jun. de 2009Dismissed

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Extraído pela Omnilex

Resumo Omnilex

A taxpayer appealed a cantonal decision declaring inadmissible his objection to an ex officio 2004 income and wealth tax assessment. He had filed only general statements and requests for an extension, without showing that the assessment was manifestly incorrect or offering concrete evidence. The court held that, in ex officio taxation cases, the objection must contain detailed reasoning and proof; otherwise it is inadmissible. It also held that the later complaint about not having received the warning notice was raised too late. The appeal was dismissed, the inadmissibility decision confirmed, and court costs of CHF 2,000 were charged to the appellant.

Sumário Omnilex

Art. 186 al. 2 LI; art. 132 al. 3 LIFD; art. 48 al. 2 LHID: objection against an ex officio tax assessment; admissibility requires specific reasoning and offered evidence showing manifest inaccuracy. In such proceedings, the taxpayer must immediately resume the cooperation previously omitted and establish the relevant facts in full; merely general allegations, references to pending disputes, or requests for later supplementation do not suffice. The failure to meet these formal requirements entails inadmissibility, not dismissal on the merits (consid. 3). Procedural objections, such as the alleged non-receipt of the warning notice, must be raised already in the objection stage; they cannot be invoked for the first time on appeal (consid. 3c-4).

Texto completo

TRIBUNAL CANTONAL Av. Eugène-Rambert 15 1014 Lausanne

Cour de droit administratif et public

021/316 12 54

Recommandée Tribunal fédéral suisse

1000 Lausanne 14

Lausanne, le 29 juillet 2009/gb

Réf. 2C_463/2009 - Recours au Tribunal fédéral: A.________ contre arrêt du Tribunal cantonal du 10 juin 2009 (N/Réf. FI.2007.0103)

Monsieur le Président,

J'ai l'honneur de vous remettre avec la présente, selon bordereau annexé, le dossier de la Cour de droit administratif et public avec une copie supplémentaire de l’arrêt attaqué, ainsi que l’Act. 4 en retour.

En premier lieu, le Tribunal cantonal s’en remet à justice s’agissant de l’octroi de l’effet suspensif.

Sur le fond, il y a lieu de préciser que la composition du Tribunal cantonal, telle qu’elle figure sur la première page de l’arrêt entrepris résulte d’une inadvertance. En effet, et conformément à la correspondance du 30 avril 2009, la Cour de droit administratif et public a statué dans la composition suivante: le soussigné, président; MM. Dino Venezia et Fernand Briguet ont fonctionné en qualité d’assesseurs, à l’exception de M. Cédric Stucker pour les raisons mentionnées par ce dernier dans sa correspondance du 27 avril 2009. Ainsi, il apparaît que la composition du tribunal ne prête pas le flanc à la critique.

S’agissant des autres griefs développés par le recourant, le Tribunal cantonal se réfère à son arrêt.

Veuillez croire, Monsieur le Président, à l'assurance de ma haute considération.

Le président de la section:

Xavier Michellod

Copie: à M. A.________ par Me Xavier Oberson, CP 280, 1211 Genève 12.

Ann.: ment.

Palavras-chave

taxationex officio assessmentinadmissibilityobjectionevidence burdenprocedural formalitytax returncourt costs

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether the objection against the ex officio tax assessment was admissible despite the lack of concrete reasoning and evidence

Decisão extraída

An objection against an ex officio assessment must state, with supporting evidence, why the assessment is manifestly incorrect; the taxpayer's filing was too general and therefore inadmissible.

Fundamentação extraída

For ex officio taxation, the objection is subject to stricter formal requirements under the tax laws; the taxpayer must immediately cooperate, explain the alleged inaccuracy in detail, and offer adequate proof. General references to other tax disputes and a request for time to file later declarations do not satisfy these requirements.

Questão jurídica principal

Whether the taxpayer could still rely on the later argument that he had not received the warning notice

Decisão extraída

No. This argument should have been raised already in the objection proceedings, not only later on appeal.

Fundamentação extraída

A procedural defect affecting the ex officio assessment must be asserted in due time in the objection; raising it only during appellate review is too late.

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