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ATA/476/1996 • CJ GE ATA/476/1996 Généré par l'IA

Military Tax Assessment Statute of Limitations Suspension

Numéro de cause ATA/476/1996
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns a challenge to the collection of a military tax where the core issue was the applicable statute of limitations, with the court holding that the prescriptive period for the tax assessment was suspended during the pendency of the administrative claim filed by the taxpayer.

Regeste Legislator

Généré par l'IA

LTM.38; Military Tax Assessment Statute of Limitations Suspension: The case concerns a challenge to the collection of a military tax where the core issue was the applicable statute of limitations, with the court holding that the prescriptive period for the tax assessment was suspended during the pendency of the administrative claim filed by the taxpayer.

Mots-clés

Généré par l'IA
taxations fiscales délai de prescription délai de suspension perception de l'impôt suspension de perception d'impôt taxe d'exemption de l'obligation de servir

Dispositions légales citées

Généré par l'IA
LTM.38
This article is likely the substantive ground related to military tax that justified the court's final order, which rejected the appeal.
Généré par l'IA
A/1438/1995
Taxpayer's Time-Barred Appeal Against Military Tax Assessment
A/5089/2017
Taxpayer's Late Military Exemption Claim Upholding Finality of Past Tax Assessment
A/403/2011
Taxpayer v. Military Exemption Tax Assessment
A/3831/2006
Tax Assessment Statute of Limitations and Validity Review
A/3199/2013
Tax Authority Notification Dispute and Timeliness of Military Tax Objection

Questions juridiques clés extraites par Legislator

Généré par l'IA
LTM.38

This article is likely the substantive ground related to military tax that justified the court's final order, which rejected the appeal.

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Texte complet

A/889/1996

### [ATA/476/1996](/apps/decis/fr/ata/show/1874361) du 28.08.1996 ( M ) , REJETE

Descripteurs : TAXE MILITAIRE; PRESCRIPTION; M

Normes : LTM.38

Parties : DELETRAZ Hubert / SERVICE DE LA TAXE MILITAIRE

Résumé : La prescription est suspendue durant la procédure de réclamation.

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