Facts
The conscript Rudolf Hübscher was abroad for more than six consecutive months in 1966. The assessment authority subsequently set a military service replacement tax of 75 CHF for the year 1966, assuming that Hübscher had received allowances from his father in the amount of 3,500 CHF to cover his living expenses.
Hübscher unsuccessfully objected to the assessment and claimed that he had not received any taxable allowances in 1966, but had only used funds from a loan from his father. The cantonal appeal commission then reduced the tax to 46.20 CHF and instructed the authority to reimburse the overpaid amount of 28.80 CHF without interest.
Hübscher filed an administrative court appeal and demanded the reimbursement of the entire overpaid amount of 60 CHF as well as its interest at 12% from July 21, 1967.
Considerations
The Federal Court states that loans granted to the person liable for replacement do not fall under the pure income within the meaning of the Military Service Replacement Tax Act and are therefore not subject to the replacement tax. However, strict requirements must be placed on the proof of such a loan, as such contracts between parents and children for the completion of vocational training are not common.
In the present case, Hübscher has not provided proof of a loan. In particular, the fact that his father did not declare any corresponding allowances in the…