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Social-housing surcharge based on average self-employed income

ATA/540/1998Corte di giustizia / Camera amministrativa1 set 1998Dismissed

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Sintesi Omnilex

The appellant, a self-employed person subject to a social-housing surcharge, argued that his loss-of-earnings insurance premiums should be deducted and that the surcharge had to be updated whenever his monthly income changed. The court held that the insurance premiums were not necessary expenses for acquiring income under Art. 31c LGL because his business continued to produce income during illness-related absence. It also held that, for a self-employed person whose income fluctuates, the administration may base the surcharge on an annual average and is not required to issue a new surcharge decision after each monthly variation.

Massima Omnilex

Art. 31c LGL; surtaxe de logement social et revenu de l’indépendant fluctuant; les primes d’assurance perte de gain ne constituent pas des frais indispensables à l’acquisition du revenu lorsqu’une entreprise continue de produire un revenu malgré l’absence pour maladie du titulaire. Pour le calcul de la surtaxe, l’autorité peut se fonder sur un revenu annuel moyen lorsque le chiffre d’affaires ou le revenu varie de mois en mois; il n’existe pas d’obligation de notifier une nouvelle surtaxe à chaque fluctuation mensuelle, l’utilisation d’une moyenne annuelle étant admissible (consid. non précisés).

Testo completo

Descripteurs

SURTAXE; LOGEMENT SOCIAL; LOGEMENT; REVENU; MODIFICATION(EN GENERAL); TPE

Normes

LGL.31C al.1

Résumé

Les primes d'assurance perte de gain du recourant, indépendant, ne sont pas des frais indispensables à l'acquisition de son revenu et, partant, déductibles selon l'art. 31c LGL, car le recourant possède une entreprise qui continue de produire un revenu lorsqu'il est absent pour maladie. Pour l'indépendant dont le revenu fluctue, la surtaxe doit être calculée sur un revenu annuel moyen. Dans des situations où le chiffre d'affaires, respectivement le revenu de l'indépendant, fluctue de mois en mois, on ne saurait exiger de l'administration qu'elle notifie une nouvelle surtaxe chaque fois qu'il se produit une variation. L'OCL est dès lors fondé à prendre en considération le revenu annuel moyen et à calculer une surtaxe annuelle moyenne.

Parole chiave

social housingsurchargeself-employed incomeaverage incomedeductibilityinsurance premiumsincome fluctuation

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether loss-of-earnings insurance premiums are deductible under Art. 31c LGL as necessary expenses to acquire income.

Decisione estratta

They are not deductible because the appellant's business continues to generate income when he is absent due to illness.

Motivazione estratta

The premiums are not indispensable for earning the income within the meaning of Art. 31c LGL; the existence of an ongoing business means income is not lost merely because the owner is temporarily absent.

Questione giuridica chiave

Whether the social-housing surcharge for a self-employed person with fluctuating income must be recalculated each time monthly income changes.

Decisione estratta

No. The administration may rely on an annual average income and compute an average annual surcharge.

Motivazione estratta

Where turnover or income varies from month to month, it is unreasonable to require a new surcharge notice after each fluctuation; an annual average is permissible.

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