The administrative court annulled the tax on an uninhabited residence on a technicality. The judges validated an inhabitant’s appeal and rejected both the Esch-sur-Sûre municipality's initial November 2016 ruling, and the mayor’s second one of March 2017.
In February 2017, one resident challenged a tax claim he received in November 2016 on a dwelling that had been empty for (at least) 18 months. It seems that the building in question is under development, the plans of which however have been grounded indefinitely since the architect in charge has been awaiting a response from the local municipality since 2014. When the mayor rejected this claim in March 2017, given that no plans had been handed over to the local authorities, the individual approached the administrative court in June of the same year.
While the court confirmed that the residence had indeed been uninhabited for 18 months, the problem in question lies with a technicality on the municipality's part: any decree or communal regulation must be signed either by the mayor or a secretary-authorised and recognised substitute.
Since the decision sent to the inhabitant only bore the communal authorities’ stamp – and no signature – the document was not sufficient to formalised.
The November 2016 and March 2017 decisions are therefore to be annulled.
The administrative court’s judgement declared that the inhabitant would not have to pay local tax for the Eschdorf house, leaving the administrative costs at the municipality’s expense.
