Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATA/324/2007 • CJ GE ATA/324/2007 Généré par l'IA

Tax Assessment Valuation Dispute

Numéro de cause ATA/324/2007
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 initial dispute concerned the proper valuation and tax assessment of land, with one party arguing for a lower valuation based on comparable sales following a relevant date, while the taxing authority asserted a higher value, supported by expert testimony using replacement cost less depreciation methods. The court held that while comparable sales are highly persuasive, the valuation method used by the taxing authority was not fundamentally flawed and provided a reasonable estimate of value, especially given the limited direct evidence of post-assessment comparable sales, thus affirming the higher assessment as not being arbitrary or capricious.

Regeste Legislator

Généré par l'IA

Art. 106 al. 1 let. a LTF, Art. 66 al. 1 LTF; Tax Assessment Valuation Dispute: The court held that while comparable sales are highly persuasive, the valuation method used by the taxing authority was not fundamentally flawed and provided a reasonable estimate of value, especially given the limited direct evidence of post-assessment comparable sales, thus affirming the higher assessment as not being arbitrary or capricious.

Mots-clés

Généré par l'IA
taxations fiscales valeur litigieuse date déterminante d'évaluation autorité fiscale impôt direct appréciation des preuves

Dispositions légales citées

Généré par l'IA
Art. 106 al. 1 let. a LTF
The appeal is declared inadmissible because it concerns an appeal against an interlocutory decision.
Art. 66 al. 1 LTF
The appellant is ordered to pay the costs of the federal judicial proceedings.
Généré par l'IA
A/2367/2007
Property Tax Valuation Method Dispute
A/622/2005
Property Tax Assessment Challenge Affirmed
A/1397/2004
Tax Assessment Valuation Method Challenge
A/3507/2005
Tax Assessment Valuation Dispute
A/4587/2006
Land Assessment Valuation Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 106 al. 1 let. a LTF

The appeal is declared inadmissible because it concerns an appeal against an interlocutory decision.

Art. 66 al. 1 LTF

The appellant is ordered to pay the costs of the federal judicial proceedings.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

        

        

  

    



 !"!#$%





%"! &&&&&&  !"#$%&'(% 

% 

' ( '' )) '' ' (* ) 





     )*+,)

' 

-0  %1###    %  $( %2 # 3  %4#% 56   # '!%#777777  # #51#%# 6%# '#(8/%9 *//-(# %1%:# (#6 #%;#)

$<= >0

*0  =%  %   :#   61#     ? 1# *//,' !0777777 5 #  #('  *? (# *//,' @  A%)%# B (    %1%:## %  C&0(%# %#D#5 #  @%# 9%@(# -//E1+C%#(# 0

80  F# *//,'= #(# % @ 1## 0

G0  *G%9 *//,'%# 1#  5#0

,0   */ 4(# *//.'  =   #4%1 5#  D  % #  #'#)#5  D# 1%  51D##(#  #4#6 (#% ( #%0

   ##%  -8 1 *//.'  =    #  1#  %#  %  %    3 1%#'     #4 #% 1%&1  6(5 #-H:#- %#4# #% % #$  -? 1: -?,I ;  ) = .G-0/->' 66(   1(#   '%# ( #1 %%##%-H% %:*//80

H0  6#    1## $ 5 (% ' !0 777777  %    -8 (# *//.  ##%  =   %  $  #: 1##  #40  (## %116 #  C%# # #6#04%##     #%%1%&01#(%#(#  %#' %# #%   %     % 4%# 3   1%1   5#4 #%0  %(#    %% D5 #1 ( #1 J  %  %  % @ 5% #%     @  %1 #%  =  3 4#   %0

.0   */ (# *//.'   # %    %(%D @  # (   #IF#*//.0

I0   I F# *//.'  %   #     % (% 0 #)#  3% D5# (#  1 @ % #  @ # #  # 4%#     #%%1%&'1#$0!0777777%## 4#   5 # D# 1%  51D##(#  #4#60 %#5# %1# #%%# 0

+-,-.+*//. )8+,)

' ) 

-0   F   1  # (   F## #% %1  '  %   (:; 0,H %#K%6# #%F###%(1:-?G-) ) */,J 0H80- 0%#%1##  #(-*  1:-?I,) ) ,-/>0

*0  5&## 4# '$%D%  %L  D5#&51D## #4#605 ## #(@A%)%# B( 6% 1##:#  (#  # %(C# # -//E1+C%%:( #% 61#0

80  # #%5 #-H:#-  %11 #4 #% 1%&1 6(% D#'(#% $6# #%'  6 %  #  5 # %    #D0       D#4# #%' % 1M1 D  D #% 5 1#  6 6(   # #%    5 # -H # -      %#   %'  = 4# 663#: 5# #%0

G0   1 5#4 #%      @ 66(        1   #   1#  %# ; +*GH+*//.  -, 1# *//.J +,I+*//.  H 4(# *//.   +H+*//.  ? F(# *//. ## D  M # >0

  =% 5 # *H # -  ' C %#   %1% '   # #%'1#$@1 6#   ## 0  5 #*.#- 'C%# %4%13#63  3 1D ## D53 %   %#0 4#' 5 # 8- # -   #  D  (#  %#  %F% M    3 #%  ## D53 %# #%% 0

  %# @5# #5%# @(# 5(#%-//E1+C 5$  %:( #%   61#' %    #(  @  %)

%# ( (C#'5# 5 $6# 0

  ##5 # 1#%## %M 1# D #%0

,0    % ##D:%#%4#%%   @#410

   5$'  %   4#  5%:F  5 ( #1  %%  -H % %:*//8 ###(*H(#*//,'%# #1%#3 0# %%#D5#:%  0  '#  3%4#%56 # 1#5%5   #%

+-,-.+*//. )G+,)

 5 :  @5#%1 #%%  #0

  =%  F#  #:  '  :%# %4#% 6   %   %    1# '  # 5# #   @ 5#  % 3#% #(#  #(; +GI,+*//H-* 1: *//H>0

H0  %1     1#%#       5# '  1 5#4 #% 5::%#%4#% 1# '=  #  4# 1 4%@5 1##151%## #% 5 #-H:#-  #* %%%16 %:)#0

.0   #$1 14%'% F 0=% 'D#%1:' %1 3 4#   %' M   5$ @ N" G//0)  # #%  5 # I.  0  5  %   %#  @  #1#   %0 OOOOO

+  ')  '    

,-./% 0!1

(:%# F -8(#*//.!%#777777%  ##%(# %1%:# (#6 #%-81*//.# #  1#%#%31%#J

./%1

F J

1 @C6% 1%1  N"G//0)J

#  D' %4%11  3  # I*   #(    %# 4   #: 4  -. F# *//, ; ")= -.80--/>'    M    M  %      F% D# #(   % #4# #% )(   #: 4'   (%#  %1 #$%# :#J11%#%%# ##D%#%' 1% #4 1%&( % #6 % %%1 #J# %#  M    #: 4' -///  -G'  (%# %  %  (%#  %#D 3 %# #%  K # G*  "0    M     #$  %#%  % ' #(%D %11 1%&  (' %#(  M  F%#  @ K(%#J

+-,-.+*//. ),+,)

%11#D M @!"#$%&'(% % ##DK(#  %1%:# (#6 #% @K%44#4% @0

=#6 < !0&C$'# '!1N# !0 C#'F60



%1 #:1##  #4<

644#$)F# <  # <     0#%)=#6#  "0&C$  

%#%4%1 M  %11#D3 #0

 $('  644#$<           

+-,-.+*//.