Tourism tax registry violates equal treatment

ATA/761/1997Court of Justice / Administrative ChamberDec 9, 1997Annulled

Extracted by Omnilex

Omnilex summary

The decision concerns the tourism encouragement tax. The court held that treating enterprises not entered in the communal business tax roll as also excluded from the tourism encouragement tax roll violates the principle of equal treatment. The challenged exclusion was therefore not upheld.

Omnilex headnote

LTour. 25; equal treatment in tourism encouragement tax assessments: the mere fact that enterprises are not entered in the communal business tax roll does not justify excluding them, without further differentiation, from the tourism encouragement tax roll. Such parallel exclusion constitutes an unlawful unequal treatment under the equality principle.

Full text

Descripteurs

IMPOT; TAXE D'ENCOURAGEMENT AU TOURISME; PRINCIPE JURIDIQUE; NORME; ASSUJETTISSEMENT(IMPOT); EGALITE DE TRAITEMENT; FIN

Normes

LTour.25

Résumé

Le fait que les entreprises qui ne sont pas inscrites au rôle de la taxe professionnelle communale ne figurent également pas au rôle de la taxe d'encouragement au tourisme constitue une violation du principe de l'égalité de traitement.

Keywords

tourism taxequal treatmenttax assessmentassujettissementregistryequality of treatment

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether excluding businesses not listed in the communal business tax roll from the tourism encouragement tax roll violates equal treatment.

Extracted holding

Yes. The same exclusion criterion for the tourism encouragement tax creates unequal treatment.

Extracted reasoning

The court held that the parallel omission from the tourism tax roll of enterprises not entered in the communal business tax roll breaches the principle of equal treatment.

Tourism tax registry violates equal treatmentAI generated