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ATA/161/2015 • CJ GE ATA/161/2015 Généré par l'IA

Tax Appeal: Retroactive Application of Investment Income Tax Rule

Numéro de cause ATA/161/2015
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige struck_off
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerned a dispute over an appeal against a decision related to a tax matter, specifically concerning the retroactive application of a legal provision concerning the taxation of specific investment income. The court, considering the applicable tax legislation and precedents, determined that the lower court correctly interpreted the relevant provisions as applicable to the period in question, thereby upholding the original assessment and dismissing the appeal based on the established legal framework regarding the timing and scope of the tax rule's application.

Regeste Legislator

Généré par l'IA

Tax Appeal: Retroactive Application of Investment Income Tax Rule: The court, considering the applicable tax legislation and precedents, determined that the lower court correctly interpreted the relevant provisions as applicable to the period in question, thereby upholding the original assessment and dismissing the appeal based on the established legal framework regarding the timing and scope of the tax rule's application.

Mots-clés

Généré par l'IA
impôt sur les revenus de capitaux taxation de l'impôt sur le revenu législation rétroactive dispositions fiscales décision anticipée en matière fiscale objet du litige
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Retroactive Tax Application and Legal Certainty
A/1577/2010
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A/1655/2007
Taxpayer Appeal of Timely Objection to Tax Assessment

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Texte complet

A/3578/2014

### [ATA/161/2015](/apps/decis/fr/ata/show/1887463) du 09.02.2015 ( NAVIG ) , RETIRE

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