Taxpayer Property Valuation Challenge Dismissed
Suisse · Canton de Genève (CH-GE)
Synthèse Legislator
Généré par l'IAA taxpayer challenged the tax administration's decision to levy a tax assessment, arguing that the valuation of a property transfer that occurred in 2000 was too high, specifically disputing the inclusion of certain improvements and the application of property tax rates. The court reasoned that the initial valuation, established by the relevant cantonal commission, was based on legally sound principles, including the proper valuation of the land and documented improvements, and that the subsequent reassessment followed correct procedures; therefore, the original assessment, which included these components, was deemed valid, leading to the dismissal of the taxpayer's appeal.
Regeste Legislator
Généré par l'IAArt. 66 al. 1 LTF; Taxpayer Property Valuation Challenge Dismissed: The court reasoned that the initial valuation, established by the relevant cantonal commission, was based on legally sound principles, including the proper valuation of the land and documented improvements, and that the subsequent reassessment followed correct procedures; therefore, the original assessment, which included these components, was deemed valid, leading to the dismissal of the taxpayer's appeal.
Mots-clés
Généré par l'IADispositions légales citées
Généré par l'IADécisions connexes
Généré par l'IAQuestions juridiques clés extraites par Legislator
Généré par l'IAThe final order includes the citation for imposing costs on the losing party.
Texte complet
A/1317/2003 FIN ATA/220/2005
ARRÊT
DU TRIBUNAL ADMINISTRATIF
Du 19 avril 2005
ADMINISTRATION FISCALE CANTONALE
COMMISSION CANTONALE DE RECOURS EN MATIÈRE D'ĐMPÔTS
M. H. ! ! "### $## "#%$ #
&'()&
EN FAIT
*- .$ .-/0000000000 $###!1 2 & #3 -
'- '' 3 # *445% .- /0000000000 # ! # # /"*5,6,,,-& 7 # # 83 /9 :#;<9# =9- - >! # 2 $ -
+- $ ! ! $#1?#$ @ $$-
A- ') ! $: *444% .- /0000000000 $: ! /" A,6,,,-& 1 # # # !3 B -
C- ! # ',,,% ! D /0000000000 $ # ! 3 #$ : /"*A'6)E5 8 #$ : /"EC)5*- # ! # 3 % # ##>! /" A,6,,,-& F ?! ? !3 B -
E- ?$## # 8# <#& 7G " = !D #:: : D # 3# # !A! $: ',,, $ # H#$ @ !F ) ! $: ',,,I- : 3# ! ! ! : $ !# ! ! # /"A,6,,,-&3# ! ! ! -
?#$ @ 3# # ',,,?! 3# 1 /"+E6*AA%EC-
)- #:: ? ! 3! !$ # -
5- ! A ! $: ',,*% 3 B! # #$ > ? " # 3 # $ 2! ? : #8# #8 ! A ! $: ',,* !2 $ % 3 $ # H#$ @ !F E! $: ',,*I%? " #$!! # !# ! /"A,6,,,-& !$!#$ @ /"A46*'*%EC-
4- *5 ! $: ',,*% ! D /0000000000 ! 3! !$ # ?# $!## 8### # ? # 3 $ # /"A,6,,,-& >! #8# # D # ',,,-
*,- !## *C$ ',,'%? " J ! !$ # -
3 $ /" A,6,,,-& 1 ?# # # !3 B .- /0000000000 # # $: $ # $ ## ! F ?! ? -?! # ! #: -
- *'3 #',,'%.-/0000000000 !## 7 $$## $ #7 ?#$ @ <#& 7G .=G # # ? # # ? # '+ : <#=- ?3# 7
(*+*)(',,+ &+()&
# # >?# # ? :#2 # $: -3# :# 88 ! F ? # $ ! 3!-
3# ?# B! #$ @ # ! !73 $ - 9?# 3# ! ! # F % # # $# 1 : #$ # # -
*'- ? " ! +, K ',,' $# # # $# !2 3 # #8#! #:: : #8# #8 *)! $: ',,*-
?# # : #8# #8 ',,,% ! *+ ! $: ',,*%3 $ # H#$ @ !F *)! $: ',,*I $ !# # $ *5 J3# ',,' # : ! A ! $: ',,* $ # !#& -
*+- 9 8 #7 >##! # $# % .$# !## 'E J# ',,+% #! > ? " ## &$L$ 3 # #8#! *) ! $: ',,* : #8# #8 !3# % >? # # ? $ #8# % ? # ++' #!' # #8# # )! $: ',,, D # 3# # -
!# ! ! !% : #8# #8 3# L ! : 3# # #! ! $$ !8## #8-
*A- ! ! +,J# ',,+2 88 # +*J# ',,+ 1 # #: $## #8% ? " !## F 8 1 # 1 8# $ # !## !$ # -
3# $# # J>?## : ! :#$ $ M? & 1&# D M !A! $: ',,*J # 1 # $L$ J %$# 3# :# !! $ # -
3# 88 $# 1 $$## : !*+ ! $: ',,* $ !F! *) ! $: ',,*% : #8# #8 ! #! 1 # #:: L 3 B! 1 #&#N
?! 8# > ?! # 8 ! . ! # ## ! !## 3# L ! -
% # 1 $: $ /" A,6,,,-&% #:: 3# : # # # ?#$ @ >#3# ! ! O 3 $ ## !% # /"+6+',%AC% $ # $ *4 $: ',,'-
(*+*)(',,+ &A()&
*C- J2 !!2! # ! .- /0000000000 3 # ?# 3# O : #8# #8 !A! $: ',,*-
.2 ! % # $ ! ! 1 J -
*E- $L$ % J2 !!2! #!? " ? D #> > # : A ! $: ',,* # : ! # #:: -
? " ? D #>! # +, $: ',,A-
*)- 9 > #% ! !2 ! 1J2 -
EN DROIT
*- J ! $ # 3 J ## # $ ! % 3: < -CE # 6 2# # J### '' 3 $: *4A*& & ',CP -E+-*# - # ! $## #3 *' $: *45C& & C*,=-
'- - 3 $ 8# ! 3#2 * J3# ',,* # # # 8!! ?F $ # # #$ @ # $$ *A! $: *44,</M9EA'-*A=- : 2!%1 # % # # # # 2!! #: # :#> 4 3 $: *55) < M + ,C=- # # # $ #: $$ ># ?#$ # # FB#> ! # 8# ! # 1?! ',,*-
:- ! # #2 ? ',,,- $# 1 ! # * J3# ',,* <#& 7G = ># # # # !2 : 2! 7 < (*A4(',,C*C$ ',,C=-
- * J3# ',,' ! 3#2 # ! 8# A : ',,*<"#M+*)=>#$ #8#! : 2! # # # ? - "# !3 # $$ 1 # 5E > 72 ! ? #> 7 ? ! 3#2 # D - % # # #> $ 72 ! % $# !2 $ 72 $ ! # >#B ! !# !2 ! # # #> !2# #3 -
- 9 J # #:8!! % > # # $ ! # ! 8 # # 3#2 ! # 8# # #2# < L "'-A(*445 ' -CE5(*445+*J3# ',,,P CA)(',,*'5 K ',,*P (+E5(',,*'4$#',,*=-
(*+*)(',,+ &C()&
L ! % #: $## #8 ?# ! > % # 3 # ! 8# ? #># 7 ! 3#2 ?2# > # ! % # $ ! # # 3F $#1?# # % ? &1&# 1? < (+*(',,**+J3# ',,A=- ? 88 ! #81 # # # # # $ ! # % ! D > &# 3 # ! 8# % > $ #8# # # 8#$ ! # % ! 3#2 * J3# ',,*% ! 3 % 3# # 13# J # #: $## #8 ! #& < (454(',,A '4 : ',,A=-
+- 9 ? # ++' %H ! $ #8# #:: D # 3# # 8 ! ! # % $ #8# # % !J# # # # !3 D # % ##7$ # #-
D # !8## #3 % 3 $ #8# # % !# ? ! 7 #8# # I-
A- D # 3# # ! ! #8#! )! $: ',,,-
: #8# #8 3# L ! # ! #:: 3 )! $: ',,*-
C- > #8# # # % $$ ? 7 % # #$ % ? 1 ? # ! !$ >?# # $: 3 ! # # # < (*A)(',,C*C$ ',,CP (*5*(',,+* 3 #',,+P9 *444*AC%*A)=-
$$ ? " ? D !# # #2 % ?#$ #:## ! ?! :# ! # : #8# #8% >?# ?2# #A! $: ',,* #*+! $: ',,*%1 > # # ! ! D !#!% !$ # *5 ! $: ',,* 3 L # #2! #:# ?> ? -
? " 72 3 # # : *+ ! $: ',,* ! # #:: -9 D # # # # +, $: ',,A ! # ! ?! :# $ > > J 7 # >? # !$# A ! $: ',,* 27 3# -
E- # # % 8 ?$ > !F ! 1 3 > #:: O : #8# #8 3 ) ! $: ',,*-
!> % J !% : 3# # 3 ## !8## #8-
(*+*)(',,+ &E()&
)- ># ! %# # #8#2!?!$ $ - ! ?# $# ! ! 1 .- /0000000000% 8 $ < -5) =- QQQQQ
PAR CES MOTIFS, LE TRIBUNAL ADMINISTRATIF
à la forme :
! 3: # J ! +, J# ',,+ ? $## # 8# !## $$## $ #7 6#$ @ 'EJ#',,+P
au fond :
J P
# >6#6 O6!$ $ # !?# $# !P
$$#> ! L 1 ?$## # 8# % 1 $$## $ #7 6#$ @ ## >?1 8### $## 8#% $ # .-/0000000000-
9#!2 G .$ 3B% !# %.-BF7 %.$ / #%.- F!#%.$ % J2 -
$ #:$## #8G
2 88#7 &J # J-G 3# & !# G .- # - 3B
(*+*)(',,+ &)()&
# 8 $ L ! ! $$#>! D # -
73 % 2 88#7 G
(*+*)(',,+