Tax penalty reduced for late tax return causing underassessment

ATA/221/1998Court of Justice / Administrative ChamberApr 21, 1998Modified

Extracted by Omnilex

Omnilex summary

The Tax Administration imposed a fine on taxpayers who had filed their income tax return out of time, causing an insufficient assessment. The TA held the sanction excessive in the circumstances and reduced the fine from CHF 9,550 to CHF 4,750.

Omnilex headnote

LCP.341; late filing of a tax return leading to an insufficient assessment may justify an administrative fine. In fixing the amount, the authority and reviewing court must assess the concrete circumstances and the degree of fault; the sanction may be reduced where the initial amount is disproportionate.

Full text

Descripteurs

IMPOT; AMENDE; DROIT FISCAL; DECISION DE TAXATION; DECLARATION(EN GENERAL); RETARD; ASTUCE; IMPOT SUR LE REVENU; TAXATION D'OFFICE; FIN

Normes

LCP.341

Résumé

Le TA a ramené une amende de CHF 9'550.- à 4'750.- condamnant des contribuables ayant transmis hors délai leur déclaration d'impôt, ce qui avait entraîné une taxation insuffisante.

Keywords

taxationfinelate filingtax returnunderassessmentadministrative sanction

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the administrative tax fine for the late filing and resulting insufficient assessment should be reduced.

Extracted holding

The fine was reduced from CHF 9,550 to CHF 4,750.

Extracted reasoning

The court considered the circumstances of the late submission and adjusted the sanction accordingly.

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