Social-housing surtax: income assessed on current situation only

ATA/445/1996Tribunal de Justiça / Câmara Administrativa27 de ago. de 1996Confirmed

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Extraído pela Omnilex

Resumo Omnilex

The Tribunal administratif upheld the social-housing surtax calculation. It ruled that, under Art. 11(3) RLGL, when a tenant's situation changes, the OLS must assess the new actual situation rather than average annual income. The tenant's salary for the civil year in which the surtax was due was therefore taken as actually earned, without annualization. The wife's income, earned during only the first six months of the year, was annualized and then added to the tenant's income.

Sumário Omnilex

Art. 11 al. 3 RLGL; fixation du revenu déterminant en cas de modification de la situation du locataire: l'OLS doit se fonder sur la situation nouvelle et non sur une moyenne annuelle des revenus. En présence d'un changement de circonstances, le revenu effectif réalisé pendant l'année civile pertinente est pris en compte tel quel; il n'y a pas lieu de l'annualiser. En revanche, lorsqu'un conjoint n'a perçu un revenu que durant une partie de l'année, ce revenu partiel peut être annualisé avant d'être intégré au revenu déterminant du ménage (consid. non précisé).

Texto completo

Descripteurs

LOGEMENT; SURTAXE; LOGEMENT SOCIAL; BASE DU REVENU; REVENU DETERMINANT; IEA

Normes

RLGL.11 al.3

Résumé

En cas de modification de la situation du locataire (art. 11 al. 3 RLGL), l'office du logement social (OLS) doit s'en tenir à sa pratique qui consiste à ne pas prendre en considération une moyenne de revenus sur l'année, mais uniquement la nouvelle situation. Ainsi, dans le cas d'espèce, le Tribunal administratif a tenu compte du salaire effectif du locataire réalisé pendant l'année civile où la surtaxe était due, sans l'annualiser. Quant à l'épouse du locataire, le salaire qu'elle avait réalisé pendant les six premiers mois de l'année a été annualisé avant d'être ajouté à celui de son conjoint.

Palavras-chave

housingsurtaxsocial housingdeterminant incomeincome calculationchange of circumstances

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether, under Art. 11(3) RLGL, the OLS had to average annual income after a change in the tenant's situation.

Decisão extraída

No. When the tenant's situation changes, the OLS must rely on the new actual situation and not on an annualized income average.

Fundamentação extraída

The court held that the OLS had to follow its established practice under Art. 11(3) RLGL: for a change in circumstances, only the current situation is relevant. The tenant's own salary was therefore taken as actually earned during the civil year in which the surtax was due, without annualization.

Questão jurídica principal

How the wife's income had to be treated in calculating the family's determinant income.

Decisão extraída

The wife's earnings from the first six months of the year had to be annualized before being added to the tenant's income.

Fundamentação extraída

Unlike the tenant's own income, the court accepted annualization of the wife's partial-year earnings and then addition to the tenant's effective salary to determine the relevant household income.

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