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ATA/244/1997•Military tax exemption denied for delayed recruit school
ATA/244/1997Cour de justice / Chambre administrative15 avr. 1997Dismissed
Extrait par Omnilex
The case concerns military tax exemption under Art. 8(2) LTEM. The taxpayer had postponed recruit school for study reasons and then, after completion, was assigned to a unit whose repetition service took place later in the same year. He argued that this circumstance amounted to a military reason justifying exemption. The court rejected this view, holding that a study-based postponement is not a military reason and does not exempt the person from the repetition course that would otherwise have been due. The claim for exemption was therefore denied.
Art. 8 al. 2 LTEM; military reason for exemption from military tax: a postponement of recruit school for study reasons does not constitute a military reason. Nor is a serviceman exempt from repetition service merely because, after recruit school, he is incorporated into a unit whose repetition course falls later in the same year, where he would have had to attend that course had recruit school not been deferred for studies. The exemption provision is to be construed restrictively; decisive is whether the reason invoked stems from military duty itself, not from the taxpayer's personal planning or study-related deferment.
Descripteurs
TAXE MILITAIRE; ASSUJETTISSEMENT(IMPOT); DISPENSE; EXONERATION FISCALE; M
Normes
LTM.8 al.2
Résumé
N'est pas une raison militaire au sens de l'art. 8 al. 2 LTEM le fait de devoir faire son école de recrues l'année des cours de répétition que l'intéressé aurait dû suivre s'il n'avait pas reporté son armée pour des raisons d'études. Ainsi, celui qui est incorporé dans une unité dont le cours de répétition a lieu la même année quelques mois plus tard n'est pas dispensé dudit cours. Celui qui, au terme de son école de recrues, est incorporé dans une unité dont le cours de répétition a lieu la même année, quelques mois plus tard, n'est pas dispensé dudit cours, dans la mesure où il aurait dû le suivre s'il n'avait pas reporté d'une année ladite école pour des raisons d'études.
Extrait par Omnilex
Whether study-related postponement of recruit school counts as a military reason under Art. 8(2) LTEM
No. The need to complete recruit school in the same year as the repetition services, because recruit school had been postponed for studies, is not a military reason within the meaning of Art. 8(2) LTEM.
The postponement was based on studies, not on a military circumstance; therefore it cannot justify exemption from military tax.
Whether a serviceman incorporated into a unit with repetition service later in the same year is exempt from that repetition service
No. A person incorporated into a unit whose repetition course takes place a few months later in the same year is not exempt if he would have had to attend it absent the study postponement of recruit school.
The decisive point is that the repetition service would have fallen due even without the postponement; thus there is no exemption ground.
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