Tax revision refused: inadvertence had no effect on outcome

ATA/158/1997Cour de justice / Verwaltungskammer04.03.1997Dismissed

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Omnilex-Zusammenfassung

In a tax revision matter concerning the deduction of travel expenses, the court held that an inadvertence by the TA existed but had no bearing on the legal solution. Because the error was not outcome-determinative, the request for revision was rejected.

Omnilex-Regeste

LCP. 21 al. 2 lit. o; revision based on inadvertence in a tax assessment or decision is admissible only if the alleged error is relevant to the dispositive outcome. An accidental omission or misstatement that does not alter the legally correct assessment does not constitute a revision ground. The decisive criterion is not the mere existence of a clerical or factual oversight, but its causal significance for the result (consid. unspecified).

Gesamter Gesetzestext

Descripteurs

IMPOT; FRAIS DE VOYAGE; DEDUCTION(SENS GENERAL); REVISION(DECISION); PROC

Normes

LCP.21 al.2 litt.o

Résumé

Inadvertance du TA qui ne porte pas à conséquence sur la solution juridique.

Schlagwörter

taxationtravel expensesdeductionrevisioninadvertence

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether revision was justified because of an inadvertence concerning the travel-expense deduction.

Extrahierter Entscheid

The inadvertence did not change the legally correct solution and therefore did not justify revision.

Extrahierte Begründung

A revision ground based on inadvertence requires that the error be relevant to the result; a purely accidental omission without effect on the legal assessment is insufficient.

Tax revision refused: inadvertence had no effect on outcomeKI-generiert