Military tax limitation period suspended during objection proceedings

ATA/476/1996Cour de justice / Chambre administrative28 août 1996

Extrait par Omnilex

Résumé Omnilex

The court addressed the limitation period for military tax under Art. 38 LTM. It held that prescription is suspended while the objection procedure is pending. No further procedural or dispositive details are available from the provided summary.

Regeste Omnilex

Art. 38 LTM; limitation period in military tax matters and suspension during objection proceedings. Prescription does not run while a duly pending objection/reclamation procedure is underway; the pendency of that procedure interrupts the ordinary progression of time and prevents lapse of the claim for the duration of the administrative review.

Texte intégral

Descripteurs

TAXE MILITAIRE; PRESCRIPTION; M

Normes

LTM.38

Résumé

La prescription est suspendue durant la procédure de réclamation.

Mots-clés

military taxprescriptionsuspensionobjection procedure

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Does the limitation period for military tax run during the objection procedure?

Solution extraite

No. The limitation period is suspended while the objection procedure is pending.

Motifs extraits

The summary states that prescription is suspended during the reclamation/objection procedure under LTM art. 38.

Military tax limitation period suspended during objection proceedingsGénéré par IA