Doctorate is not basic vocational training for military tax

ATA/616/1995Cour de justice / Chambre administrative7 nov. 1995Dismissed

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Résumé Omnilex

The case concerns military tax liability of M, who held an EPFL degree in mathematical engineering and was pursuing a doctorate. The court held that doctoral studies do not amount to basic vocational training within the meaning of Art. 10(3)(a) LTM. As a result, the exemption claimed by the taxpayer was denied and the military tax assessment was upheld.

Regeste Omnilex

Art. 10 al. 3 let. a LTM; military tax exemption for persons in basic vocational training: a doctorate does not constitute continuation of basic vocational training where the taxpayer has already completed an initial university degree. The statutory notion of basic vocational training refers to the first formative qualification and does not extend to subsequent postgraduate or research-oriented academic studies. A doctoral program is therefore additional higher education, not training in a basic profession, even if it follows directly on from the first degree.

Texte intégral

Descripteurs

IMPOT; TAXE MILITAIRE; ETUDIANT; TITRE UNIVERSITAIRE; M

Normes

LTM.10 al.3 litt.a

Résumé

Ne continue pas une formation professionnelle de base, au sens de l'article 10 alinéa 3 lettre a LTM, celui qui effectue un doctorat alors qu'il est titulaire d'un diplôme d'ingénieur mathématicien de l'EPFL

Mots-clés

military taxbasic vocational trainingdoctorateuniversity degreeexemption

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether a doctoral program counts as basic vocational training under Art. 10(3)(a) LTM for military tax purposes.

Solution extraite

A doctorate does not qualify as continuation of basic vocational training where the person already holds an EPFL degree in mathematical engineering.

Motifs extraits

Basic vocational training ends once the initial university degree is obtained; doctoral studies are further academic training, not basic vocational training within the meaning of Art. 10(3)(a) LTM.

Doctorate is not basic vocational training for military taxGénéré par IA