ATA/221/1998•Tax penalty reduced for late tax return causing underassessment
ATA/221/1998Tribunal de Justiça / Câmara Administrativa21 de abr. de 1998Modified
Extraído pela Omnilex
The Tax Administration imposed a fine on taxpayers who had filed their income tax return out of time, causing an insufficient assessment. The TA held the sanction excessive in the circumstances and reduced the fine from CHF 9,550 to CHF 4,750.
LCP.341; late filing of a tax return leading to an insufficient assessment may justify an administrative fine. In fixing the amount, the authority and reviewing court must assess the concrete circumstances and the degree of fault; the sanction may be reduced where the initial amount is disproportionate.
Descripteurs
IMPOT; AMENDE; DROIT FISCAL; DECISION DE TAXATION; DECLARATION(EN GENERAL); RETARD; ASTUCE; IMPOT SUR LE REVENU; TAXATION D'OFFICE; FIN
Normes
LCP.341
Résumé
Le TA a ramené une amende de CHF 9'550.- à 4'750.- condamnant des contribuables ayant transmis hors délai leur déclaration d'impôt, ce qui avait entraîné une taxation insuffisante.
Extraído pela Omnilex
Whether the administrative tax fine for the late filing and resulting insufficient assessment should be reduced.
The fine was reduced from CHF 9,550 to CHF 4,750.
The court considered the circumstances of the late submission and adjusted the sanction accordingly.
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