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AGVE_2000_43•Fax appeal invalid; no cure for missing signature
AGVE_2000_43Verwaltungsgericht / 1. Kammer31.12.2000Other
Von Omnilex extrahiert
The Verwaltungsgericht discussed three recurring tax-procedure questions: a fax-filed remedy lacks the required original signature and is invalid without a grace period for cure; the same applies to objections against tax assessments; and costs may be charged for late factual allegations, though generally not for late legal arguments. It also held that, despite the ban on reformatio in peius, a taxpayer may consent to a worse assessment on the basis of new facts in order to avoid a supplementary tax procedure. The snippet further states that the identified defects were so serious that the assessment notice was regarded as void.
Written form of tax remedies; fax filing without original signature is invalid and not curable by a rectification period (consid. 1-3); the same applies to objections against tax assessments (consid. 3/c). Costs may be charged to a successful complainant for belated submission of factual allegations, but as a rule not for belated legal arguments (consid. II). Reformatio in peius is not excluded where the taxpayer consents to a detrimental amendment based on new facts in order to avoid a supplementary tax proceeding.
2000 Kantonales Steuerrecht 163 Zusammenfassend erachtet das Verwaltungsgericht die dargestellten Mängel insgesamt für derart gewichtig, dass die Veranlagungsverfügung auf Grundlage der bisherigen Rechtsprechung als nichtig zu bezeichnen ist. 43 Kostenauflage.
Von Omnilex extrahiert
Whether a remedy filed by fax is valid without an original signature and whether a grace period must be granted.
A remedy submitted by fax is invalid because the original signature is missing; no time limit for rectification is to be set.
The court reaffirmed its case law that written-form requirements are not satisfied by fax transmission and that the defect is not curable by later supplementation.
Whether the same written-form rule applies to an objection against a tax assessment.
Yes; the invalidity rule also applies to objections against tax assessments.
The court expressly extended the written-form requirement to the tax objection stage.
Whether costs may be imposed on a successful appellant because factual allegations were raised too late.
Costs may be imposed for late submission of factual elements, but generally not for late submission of legal arguments.
The court distinguished between late factual assertions, which can justify a costs order, and late legal reasoning, which usually does not.
Whether reformatio in peius is permissible with the taxpayer's consent to avoid supplementary tax proceedings.
Yes; with the taxpayer's consent, the assessment may be amended to the taxpayer's detriment on the basis of new facts in order to prevent supplementary tax proceedings.
The prohibition of reformatio in peius yields where the taxpayer agrees to the detrimental amendment in the appellate tax proceedings.
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