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ATA/262/1997•Request for deregistration not decisive for domicile proof
ATA/262/1997Cour de justice / Verwaltungskammer22.04.1997Dismissed
Von Omnilex extrahiert
The court held that the taxpayer’s request to be deleted from the OCP and military department registers could not, on its own, determine whether a domicile existed within the meaning of Art. 23 CC. Domicile had to be established from the relevant factual elements, not from the mere act of seeking deregistration.
Art. 23 CC; domicile and proof; a request for deregistration from administrative registers is not conclusive for establishing or excluding domicile. Domicile is determined by the objective factual center of life, and not by unilateral administrative steps taken by the person concerned. The evidentiary value of a deregistration request is therefore limited and cannot, by itself, prevail over the totality of the circumstances (consid. unspecified).
Descripteurs
IMPOT; DOMICILE; PREUVE; FIN
Normes
LCP.17 al.1
Résumé
Le fait de requérir sa radiation du fichier de l'OCP et du département militaire ne peut être déterminant pour savoir s'il existe ou non un domicile au sens de l'art. 23 CCS.
Von Omnilex extrahiert
Whether a request for deregistration from the OCP and the military department is determinative of domicile.
No. Such a request is not decisive for determining whether a domicile exists under Art. 23 CC.
The court held that the act of requesting removal from administrative records does not by itself establish or exclude domicile; domicile must be assessed on the relevant factual circumstances.
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