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ATA/1023/2014 • CJ GE ATA/1023/2014 Généré par l'IA

Inadmissibility of Administrative Appeal Lacking Substantiation of Manifest Error

Numéro de cause ATA/1023/2014
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The administrative appeal was deemed inadmissible because the appellant failed to provide the necessary justification or evidence to demonstrate that the initial assessment of the tax authority, which led to the challenged administrative act, contained a manifest error or was based on circumstances that could clearly alter the outcome of the dispute. The court reasoned that the appeal must be rejected as unfounded when the appellant does not effectively contest the factual or legal premises upon which the administrative decision rests, thus failing to establish grounds for annulment.

Regeste Legislator

Généré par l'IA

Art. 93 al. 1 LTF, Art. 66 al. 1 LTF; Inadmissibility of Administrative Appeal Lacking Substantiation of Manifest Error: The court reasoned that the appeal must be rejected as unfounded when the appellant does not effectively contest the factual or legal premises upon which the administrative decision rests, thus failing to establish grounds for annulment.

Mots-clés

Généré par l'IA
erreur administrative appréciation manifestement inexacte demande adressée à l'autorité autorité fiscale décision motivée exception d'inconstitutionnalité

Dispositions légales citées

Généré par l'IA
Art. 93 al. 1 LTF
The appeal was declared inadmissible because it was directed against a non-final decision.
Art. 66 al. 1 LTF
The appellant was ordered to pay the costs of the federal proceedings.
Généré par l'IA
A/174/2024
Appeal Inadmissible Due to Failure to Remedy Formal Defects
A/587/2019
Administrative Appeal Inadmissible Due to Lack of Formal Prior Decision
A/3824/2006
Appeal Inadmissible Due to Failure to Remedy Formal Defects
A/3638/2014
Inadmissibility of Appeal Due to Formal Defects
A/1092/2025
Administrative Appeal Inadmissibility Due to Lack of Signed Reasoning

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 93 al. 1 LTF

The appeal was declared inadmissible because it was directed against a non-final decision.

Art. 66 al. 1 LTF

The appellant was ordered to pay the costs of the federal proceedings.

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Texte complet

A/2784/2014

### [ATA/1023/2014](/apps/decis/fr/ata/show/1887304) du 16.12.2014 ( FORMA ) , IRRECEVABLE

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