Good faith cannot oppose corrected tax assessment

ATA/794/1998Cour de justice / Chambre administrative8 déc. 1998Dismissed

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Résumé Omnilex

The taxpayer objected to a rectificative tax bill that added unemployment benefits received in 1993. The court held that he could not invoke good faith, because he knew his 1994 tax declaration remained subject to correction once the dispute with the unemployment fund was resolved. The appeal was dismissed.

Regeste Omnilex

Art. 17 LCP; good faith does not preclude a corrective tax assessment where the taxpayer knew, at the time of filing, that the declaration could still be adjusted depending on the outcome of pending proceedings. In such a situation, reliance on the apparent finality of the original filing is not protected, and the taxation authority may include income later confirmed as taxable (consid. 1).

Texte intégral

Descripteurs

IMPOT; CHOMAGE; PRINCIPE DE LA BONNE FOI; INDEMNITE(EN GENERAL); FIN

Normes

LCP.17

Résumé

Dès lors que le recourant savait que sa déclaration 1994 était sujette à corrections à l'issue du litige l'opposant à la caisse de chômage, il ne saurait invoquer sa bonne foi pour contester le bordereau d'impôts rectificatif, incluant les indemnités de chômage reçues en 1993.

Mots-clés

taxationgood faithcorrective assessmentunemployment benefitsincome

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the taxpayer could invoke good faith to oppose a corrected tax assessment including unemployment benefits received in 1993.

Solution extraite

No. Because he knew his 1994 tax return could still be corrected depending on the outcome of the dispute with the unemployment fund, he could not rely on good faith to block the rectification.

Motifs extraits

The decisive point was the taxpayer's awareness that the tax return was provisional in light of pending proceedings concerning unemployment insurance benefits. In those circumstances, the later corrective assessment was foreseeable and good faith protection did not apply.

Good faith cannot oppose corrected tax assessmentGénéré par IA