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ATA/772/1998•Use of tax assessment to calculate study allowance income
ATA/772/1998Cour de justice / Chambre administrative1 déc. 1998Confirmed
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The decision concerns the calculation of determining income for a study allowance under Art. 17 LEE. The authority may rely on the tax assessment issued by the AFC to assess the respondent’s resources. It is not required to separate professional assets from private assets, nor the rental values of immovable property corresponding to those assets, because both belong to the respondent’s fortune and are relevant for the family group’s resources.
Art. 17 LEE; determining income for study allowance; the authority may rely on the tax assessment issued by the AFC as a basis for calculating the respondent’s resources. In assessing the family group’s resources, professional assets are to be treated like private assets; no distinction is required between professional and private fortune, nor between the corresponding rental values of real estate included in either category. The decisive criterion is the inclusion of the respondent’s assets in the resource calculation, not their internal classification.
Descripteurs
REVENU DETERMINANT; ALLOCATION D'ETUDE; ETUDIANT; MINORITE(AGE); REPONDANT; IP
Normes
LEE.17
Résumé
L'autorité peut se fonder sur l'avis de taxation établi par l'AFC afin de calculer le revenu déterminant du répondant. Ce service n'a pas à distinguer sa fortune professionnelle de sa fortune privée, de même que les valeurs locatives des immeubles correspondant à ces deux types d'immeubles, dès lors qu'ils entrent dans la fortune du répondant. Pour calculer les ressources du groupe familial (art. 17 LEE), il se justifie de prendre en considération la fortune professionnelle au même titre que la fortune privée.
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Whether the authority may rely on the tax assessment established by the AFC to calculate the respondent's determining income for a study allowance.
Yes. The authority may base the calculation on the AFC tax assessment.
The tax assessment is an appropriate basis for determining the respondent's income; the authority was not required to make a further distinction between professional and private assets.
Whether professional assets and their corresponding rental values must be distinguished from private assets when calculating the family group's resources under Art. 17 LEE.
No. Professional assets are to be taken into account in the same way as private assets when determining the family group's resources.
For the purposes of Art. 17 LEE, it is justified to include professional wealth on an equal footing with private wealth, including the related rental values of immovable property belonging to either category.
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