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ATA/538/1997•Double taxation in business tax assessment; refund of overpaid tax
ATA/538/1997Court of Justice / Administrative ChamberSep 9, 1997Granted
Extracted by Omnilex
Two successive companies were each billed business tax for the same year on the same accounting elements. The court found an impermissible double taxation situation and held that the excess amount paid had to be refunded.
LCP.367 al.1 and 3; double taxation by duplicate business tax assessments addressed to successive companies for the same fiscal year and the same accounting basis is inadmissible. Where the same taxable elements are assessed twice because one company is replaced by another upon succession, the excess tax paid must be restituted.
Descripteurs
IMPOT; DOUBLE IMPOSITION; RESTITUTION DE L'IMPOT; VG
Normes
LCP.367 al.1; LCP.367 al.3
Résumé
Deux sociétés se succédant, l'une disparaissant à la naissance de l'autre. Deux bordereaux de taxe professionnelle communale, adressés chacun à ces deux sociétés et portant, pour la même année, sur les mêmes éléments comptables. Double imposition. Restitution du trop payé. Deux sociétés se succédant, l'une disparaissant à la naissance de l'autre. Deux bordereaux de taxe professionnelle communale, adressés chacun à ces deux sociétés et portant, pour la même année, sur les mêmes éléments comptables. Double imposition. Restitution du trop payé.
Extracted by Omnilex
Whether two business tax assessments addressed to successive companies for the same year and the same accounting elements amount to double taxation.
Yes. The duplicate assessments could not both stand for the same taxable basis and period.
Because one company disappeared upon the creation of the other, taxing both for the same accounting elements and the same year resulted in an impermissible duplication of the tax burden.
Whether the overpaid business tax must be refunded.
Yes. The excess tax paid must be restituted.
Once the duplicate taxation is identified, the taxpayer is entitled to restitution of the amount paid in excess.
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