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ATA/313/2006 • CJ GE ATA/313/2006 Généré par l'IA

Tax Assessment Validity Based on Statutory Interpretation

Numéro de cause ATA/313/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellant contested the imposition of a tax assessment, arguing that the lower court erred in confirming the assessment by relying on an interpretation of a regulation that incorrectly characterized certain transactions as subject to the tax, specifically by disregarding established precedent on the meaning of a key term within that regulation. The appellate court disagreed, finding that the lower court correctly applied the regulation as written; the court reasoned that even if prior interpretations suggested a different meaning, the unambiguous language of the current regulation dictates that the transactions in question fall within the scope of the tax, thus validating the assessment.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Tax Assessment Validity Based on Statutory Interpretation: The appellate court disagreed, finding that the lower court correctly applied the regulation as written; the court reasoned that even if prior interpretations suggested a different meaning, the unambiguous language of the current regulation dictates that the transactions in question fall within the scope of the tax, thus validating the assessment.

Mots-clés

Généré par l'IA
validité de la taxation fiscale interprétation de l'arrêt décision préjudicielle sur l'assujettissement fiscal base légale effets des arrêts en appréciation de validité valeur fiscale

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied to determine the costs of the federal proceedings for the Appellant 2.
Art. 64 LTF
Applied to grant legal aid to Appellant 2.
Généré par l'IA
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/4677/2006
Statutory Interpretation and Tax Assessment Method
A/1111/2006
Tax Assessment Upheld Due to Distinguishable Precedent and Statutory Amendment
A/3507/2005
Tax Assessment Valuation Dispute
A/920/2006
Statutory Interpretation of Tax Assessment Procedures

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied to determine the costs of the federal proceedings for the Appellant 2.

Art. 64 LTF

Applied to grant legal aid to Appellant 2.

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