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ATA/15/2015 • CJ GE ATA/15/2015 Généré par l'IA

Tax Assessment Procedural Irregularity Cured by Subsequent Administrative Act

Numéro de cause ATA/15/2015
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 concerned an appeal against a decision that upheld the legality of a tax assessment, which the appellant challenged on the grounds that the requisite administrative procedures were not followed. The court reasoned that the challenged administrative act was procedural in nature and was subsequently remedied or rendered lawful by a later administrative decision that was properly issued and notified, thereby rectifying any initial procedural irregularity and validating the tax liability imposed.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Assessment Procedural Irregularity Cured by Subsequent Administrative Act: The court reasoned that the challenged administrative act was procedural in nature and was subsequently remedied or rendered lawful by a later administrative decision that was properly issued and notified, thereby rectifying any initial procedural irregularity and validating the tax liability imposed.

Mots-clés

Généré par l'IA
taxations fiscales questions procédurales assistance administrative fiscale assujettissement à l'impôt modalités d'évaluation infraction administrative

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The court ordered the respondent to pay the costs of the appeal.
Généré par l'IA
A/4767/2006
Taxpayer Appeal Admissibility Despite Procedural Fault
A/997/2012
Tax Authority v. Taxpayer (Late Assessment Claims)
A/1655/2007
Taxpayer Appeal of Timely Objection to Tax Assessment
A/3767/2005
Tax Administration v. Taxpayer: Default Assessment Validity and Procedural Summons
A/4300/2006
Tax Penalty Appeal Affirming Original Assessment

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The court ordered the respondent to pay the costs of the appeal.

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Texte complet

A/3482/2011

### [ATA/15/2015](/apps/decis/fr/ata/show/1887357) du 06.01.2015 ( PE ) , ADMIS

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