Facts
In 2015, A. and his wife were taxed by the Cantonal Tax Administration of Geneva for the federal direct tax for the year 2010. Their fiduciary firm filed an objection, which was rejected. Nearly three months after notification of this decision, A. appealed to the Administrative Court of First Instance, requesting the restoration of the appeal deadline. The Administrative Court dismissed the request for restoration and declared the appeal inadmissible due to tardiness. The Court of Justice confirmed this judgment, considering that although A. was prevented from appealing within the time limit, his wife, who represented him jointly, could have done so. The Federal Tribunal ultimately dismissed the appeal by substituting the grounds.Considerations
The Federal Tribunal recalled that when a taxpayer expressly designates a representative on their tax return, this confirms the existence of a power of attorney. The mandate includes the power to perform all acts necessary to carry out the entrusted matter, including filing an appeal if the decision is unfavorable. When there is urgency, the agent must act on their own initiative, even without having been able to obtain the prior approval of their principal.
In this case, the fiduciary firm was expressly mentioned as the representative of A. and his wife on their tax return. There…