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ATA/680/1996•ILO pension taxable; recusal not justified by prior participation
ATA/680/1996Cour de justice / Verwaltungskammer19.11.1996Confirmed
Von Omnilex extrahiert
The Geneva Administrative Court rejected a recusal request based solely on a judge’s prior participation in the same or related matters. It then confirmed that a pension or annuity paid by the ILO is subject to income tax in the canton of Geneva.
LPA art. 15; recusal is not warranted merely because the judge previously participated in the judgment under review or in one or more cases involving the recusant. Prior judicial involvement, without additional circumstances creating objective doubts as to impartiality, does not by itself establish bias. A pension or annuity paid by the ILO constitutes taxable income in Geneva.
Descripteurs
PROCEDURE ADMINISTRATIVE; IMPOT; ASSUJETTISSEMENT(IMPOT); RENTE(EN GENERAL); IMPOT SUR LE REVENU; PROCEDURE DE TAXATION; PROCEDURE; RECUSATION; FIN
Normes
LPA.15
Résumé
"L'impartialité d'un juge appelé à se prononcer dans un procès en révision n'est pas compromise du seul fait qu'il a participé au jugement à réexaminer (ATF 105 Ib 304 consid. c) "(...)" ou qu'il a déjà participé à une ou plusieurs affaires concernant celui qui demande la récusation (ATF 105 Ib 304)". Le TA confirme qu'une pension respectivement une rente versée par l'OIT est imposable au titre de l'impôt sur le revenu dans le canton de Genève.
Von Omnilex extrahiert
Whether the judge had to recuse himself because he had already participated in the judgment under review or in earlier related cases.
Recusal was not required on that ground alone.
A judge’s impartiality is not compromised solely because he took part in the decision being reconsidered or had previously sat in one or more cases involving the recusal applicant.
Whether a pension or annuity paid by the ILO is subject to income tax in Geneva.
Yes. The pension/annuity is taxable as income in the canton of Geneva.
The court confirmed the tax treatment of the ILO pension as taxable income.
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