Tax revision refused: inadvertence had no effect on outcome

ATA/158/1997Cour de justice / Chambre administrative4 mars 1997Dismissed

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Résumé Omnilex

In a tax revision matter concerning the deduction of travel expenses, the court held that an inadvertence by the TA existed but had no bearing on the legal solution. Because the error was not outcome-determinative, the request for revision was rejected.

Regeste Omnilex

LCP. 21 al. 2 lit. o; revision based on inadvertence in a tax assessment or decision is admissible only if the alleged error is relevant to the dispositive outcome. An accidental omission or misstatement that does not alter the legally correct assessment does not constitute a revision ground. The decisive criterion is not the mere existence of a clerical or factual oversight, but its causal significance for the result (consid. unspecified).

Texte intégral

Descripteurs

IMPOT; FRAIS DE VOYAGE; DEDUCTION(SENS GENERAL); REVISION(DECISION); PROC

Normes

LCP.21 al.2 litt.o

Résumé

Inadvertance du TA qui ne porte pas à conséquence sur la solution juridique.

Mots-clés

taxationtravel expensesdeductionrevisioninadvertence

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether revision was justified because of an inadvertence concerning the travel-expense deduction.

Solution extraite

The inadvertence did not change the legally correct solution and therefore did not justify revision.

Motifs extraits

A revision ground based on inadvertence requires that the error be relevant to the result; a purely accidental omission without effect on the legal assessment is insufficient.

Tax revision refused: inadvertence had no effect on outcomeGénéré par IA