Legislator Jurisprudence & Législation
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ATA/401/2006 • CJ GE ATA/401/2006 Généré par l'IA

Statutory Penalty for Refusal to Assist Tax Investigation

Numéro de cause ATA/401/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involves an appeal concerning the proper interpretation of a statute imposing a penalty on persons who refuse to provide assistance during an investigation into potential tax evasion by a third party. The court reasoned that the statute's language, which mandates assistance to an authorized agent, unambiguously applies to the refusal to respond to an administrative summons demanding documents, not merely to physical obstruction, thereby upholding the imposition of the statutory penalty against the non-compliant party.

Regeste Legislator

Officiel

ARBRE; POUVOIR D'APPRÉCIATION; PESÉE DES INTÉRÊTS; EXPERTISE; AUTORISATION DE DÉFRICHER | Refus d'autoriser l'abattage de 5 arbres tricentenaires qui, selon une expertise privée produite par le département, pourraient être conservés encore quelques dizaines d'années si des mesures d'élagage et d'haubanage étaient réalisées. Les arguments d'ordre esthétique et historique, liés à l'appartenance de ce "bouquet" d'arbres à un parc planté au XVIIIème siècle, entièrement replanté ces dernières années en conservant le plan d'origine, ont été pris en compte par le département dans la pesée d'intérêts qu'il a été amené à faire. Doit également être pris en compte, la protection accrue des arbres, sis dans la zone de protection des rives du lac, découlant de la LPGRL. In casu le département n'a pas mésusé de son pouvoir d'appréciation. | LPGRL.1; LPGRL.11; RCVA.1; RCVA.11

Mots-clés

Généré par l'IA
enquête pour soustraction fiscale assistance administrative fiscale tiers non impliqué citation à comparaître obligation de renseigner du contribuable décision préjudicielle sur l'assujettissement fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the final order concerning the allocation of procedural costs.
Art. 64 LTF
Cited in the final order concerning the granting of legal aid.
Généré par l'IA
A/2546/2005
Taxpayer Appeal Inadmissibility Due to Non-Cooperation
A/3469/2013
Tax Authority Disclosure Obligation Penalty Review
P/18967/2022
Company Appeal Against Refusal to Prosecute Tax Official for Abuse of Authority
A/2236/2007
Statutory Penalty for Non-Compliance with Disclosure Order
A/3969/2007
Taxpayer Appeal Against Administrative Penalty Due to Lack of Inquiry into Management Culpability

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the final order concerning the allocation of procedural costs.

Art. 64 LTF

Cited in the final order concerning the granting of legal aid.

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