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ACOM/1/2005 • CJ GE ACOM/1/2005 Généré par l'IA

Tax Liability Valuation Method Dispute

Numéro de cause ACOM/1/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns the interpretation of a statutory provision regarding the proper valuation method for determining tax liability, specifically addressing whether an asset's price should be based on its historical cost or its current market value at the time of the relevant transaction. The court reasoned that the plain language and legislative history of the statute clearly indicate a mandatory requirement to use the current market value, as relying on historical cost would frustrate the statute's evident purpose of ensuring accurate, up-to-date revenue collection, and thus affirmed the lower court's application of the current market value standard.

Regeste Legislator

Officiel

ELIMINATION; UNIVERSITE; CERTIFICAT MEDICAL; CIRCONSTANCE EXCEPTIONNELLE; AVERTISSEMENT | Avertissement prononcé à l'encontre d'une étudiante pour avoir modifié les dates d'un certificat médical. En l'espèce, il y a toutefois lieu d'admettre que l'étudiante se trouvait au moment des faits dans un état physique et psychique la rendant incapable de se présenter aux examens (syndrome de panique). Recours admis et décision d'élimination annulée. | RU.22 al.3; RU.37; LU.63E

Mots-clés

Généré par l'IA
assujettissement à l'impôt valeur litigieuse date déterminante d'évaluation perception de l'impôt condition légale entrée en force de la taxation

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive for ordering costs against the appellant.
Généré par l'IA
A/3350/2006
Tax Valuation Method Retroactivity Dispute
A/3507/2005
Tax Assessment Valuation Dispute
A/998/2005
Tax Assessment Valuation Methodology Challenge
A/1524/2001
Tax Valuation Dispute Over Asset Value
A/1516/2007
Statutory Interpretation of "Lesser Of" Valuation Method

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive for ordering costs against the appellant.

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