Judgment No. 3405
Decision
The complaints are dismissed, as are the applications to intervene.
Summary
The complainants unsuccessfully challenge the implied decision to reject their claims relating to tax relief for dependant children (for irreceivability).
Judgment keywords
Keywords
joinder; time limit; time bar; family allowance; complaint dismissed
Consideration 12
Extract:
The complainants request the holding of an oral hearing.
In view of the sufficiently clear submissions and evidence produced by the parties, the Tribunal considers that it is fully informed about the case and does not therefore deem it necessary to grant this request.
Keywords
oral proceedings
Considerations 16-17
Extract:
As the Tribunal has repeatedly stated, for example in Judgments 602, 1106, 1466, 2722 and 2821, time limits are an objective matter of fact and it should not rule on the lawfulness of a decision which has become final, because any other conclusion, even if founded on considerations of equity, would impair the necessary stability of the parties’ legal relations, which is the very justification for a time bar. In particular, the fact that a complainant may not have discovered the irregularity on which he or she purports to rely until after the expiry of the time limit is not in principle a reason to deem his or her complaint receivable (see, for example, Judgments 602, under 3, and 1466, under 5 and 6).
It is true that the Tribunal’s case law as set forth in Judgments 1466, 2722 and 2821 allows exceptions to this rule where the complainant has been prevented by vis major from learning of the impugned decision in good time (see Judgment 21), or where the organisation, by misleading the complainant or concealing some paper from him or her so as to do him or her harm, has deprived that person of the possibility of exercising his or her right of appeal, in breach of the principle of good faith (see Judgment 752).
Reference(s)
Jugement(s) TAOIT: 602, 752, 1106, 1466, 2722, 2821
Keywords
internal appeal; time limit; time bar
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