Remission denied for hardship caused by vacation chalet purchase

ATA/697/1996Court of Justice / Administrative ChamberNov 26, 1996Dismissed

Extracted by Omnilex

Omnilex summary

The appellant challenged the refusal to grant a remission of a housing-related surcharge/prestation. The court held that remission is intended for social hardship situations, not for difficulties arising from a voluntary investment in a vacation chalet purchased with CHF 100,000 in own funds. The appeal was therefore dismissed.

Omnilex headnote

RLGL 9 al. 2; RLGL 11; remission of a housing-related surcharge/prestation. Remission is reserved for genuine social hardship. Financial distress that results from a voluntary capital investment in the purchase of a vacation chalet does not constitute a social case warranting remission; the applicant cannot rely on hardship that is self-created by such an investment.

Full text

Descripteurs

LOGEMENT; MODIFICATION(EN GENERAL); EXCES; REMISE DE LA PRESTATION; SURTAXE; LOGEMENT SOCIAL; HYPOTHEQUE; IEA

Normes

RLGL.9 al.2; RLGL.11

Résumé

Si la situation financière difficile du recourant est la conséquence d'un investissement dans l'achat d'un chalet de vacances (payé au moyen de fonds propres à hauteur de Frs 100'000,-), il ne saurait bénéficier d'une remise, celle-ci étant réservée à des cas sociaux.

Keywords

housingremissionsocial hardshipself-created hardshipvacation chaletsurcharge

Extracted by Omnilex

Key legal question

Whether the appellant was entitled to remission of the housing-related surcharge/prestation under RLGL art. 9(2) and 11.

Extracted holding

No. A remission is reserved for social hardship cases, and hardship caused by a voluntary investment in a vacation chalet does not qualify.

Extracted reasoning

The court treated the appellant's financial difficulties as self-created through the purchase of a holiday chalet financed partly with own funds, so the statutory purpose of remission was not met.

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