ATA/23/1996 • CJ GE ATA/23/1996 Généré par l'IA

Antique Dealer Tourism Tax Assessment Upheld

Numéro de cause ATA/23/1996

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre administrative

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 1996-01-23

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The court upheld a tourism encouragement tax assessment against an antique dealer, finding that the relevant statute regarding the tax on tourism promotion applied to their commercial activity, thus confirming the tax liability imposed by the tax administration.

Regeste Legislator

Généré par l'IA

Antique Dealer Tourism Tax Assessment Upheld: The court upheld a tourism encouragement tax assessment against an antique dealer, finding that the relevant statute regarding the tax on tourism promotion applied to their commercial activity, thus confirming the tax liability imposed by the tax administration.