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Social housing surcharge and retroactive calculation of annual income

ATA/685/1998Court of Justice / Administrative ChamberNov 3, 1998Partially Granted

Open source

Extracted by Omnilex

Omnilex summary

The court confirmed the principle of the social-housing surcharge under RLGL.9 al.1. A one-off salary supplement must be spread over the current year, without allocation to the previous year, and the surcharge starts on the first day of the month following the payment. However, where income is received only once during the year and was not known in advance by the beneficiary, the surcharge may only be levied for the months after actual receipt. Retroactive taxation for earlier months is impermissible, even if this may lead to inequalities depending on the payment date.

Omnilex headnote

RLGL. 9 al. 1; social-housing surcharge and determinative income received in a lump sum; a one-off salary supplement is to be allocated to the current year only, not retroactively to the preceding year, and the surcharge begins prospectively on the first day of the month following payment. Where income is received only once during the year and was not foreseeable by the beneficiary, it may be taken into account only for the period after actual receipt; a retroactive surcharge for months before the beneficiary knew of the income is excluded. Any resulting unequal treatment linked to the timing of payment is a matter for the legislator (consid. n.a.).

Full text

Descripteurs

LOGEMENT; SURTAXE; LOGEMENT SOCIAL; REVENU DETERMINANT; TPE

Normes

RLGL.9 al.1

Résumé

Confirmation du principe de la surtaxe et de sa perception rétroactive. En cas de versement supplémentaire de salaire, effectué en une seule fois, la surtaxe doit être calculée en répartissant ce montant sur l'année en cours, et doit débuter le 1er jour du mois qui suit ce versement. Cette solution est valable également si le versement unique est sensé représenter une part du salaire de l'année précédente. Il n'y a pas de répartition sur l'année précédente, mais seulement sur l'année en cours. S'agissant de revenus perçus une fois dans l'année et dont le bénéficiaire n'a pas connaissance à l'avance, la somme reçue doit être répartie sur la période de la surtaxe et celle-ci doit être prélevée uniquement pour les mois qui suivent le versement effectif du montant concerné. Il n'apparaît en effet pas possible de frapper les locataires d'une surtaxe rétroactive en raison d'un revenu dont ils n'avaient, à l'époque, pas connaissance. Cette solution peut créer des inégalités en fonction du moment de l'année où le versement unique a lieu mais il revient au législateur, cas échéant, d'y remédier.

Keywords

social housingsurchargedeterminative incomelump-sum paymentretroactivityrent

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether a social-housing surcharge may be levied retroactively based on income received in a lump sum and unknown in advance.

Extracted holding

The surcharge may not be imposed retroactively for months before the tenant actually received the unforeseeable income.

Extracted reasoning

A once-yearly payment unknown to the beneficiary in advance must be allocated over the surcharge period, but the surcharge may only be charged for the months following actual payment. Retroactive charging would tax income the tenant did not yet know about.

Key legal question

How a one-off additional salary payment must be taken into account for the surcharge calculation.

Extracted holding

The lump-sum salary supplement must be spread over the current year; the surcharge begins on the first day of the month following payment.

Extracted reasoning

When an additional salary payment is made in one instalment, it is allocated to the current year only, not to the previous year, and the surcharge starts prospectively from the following month.

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