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ATA/601/2006 • CJ GE ATA/601/2006 Généré par l'IA

Retroactive Tax Statute Violates Constitutional Prohibition Against Retrospective Laws

Numéro de cause ATA/601/2006
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 court addressed the validity of a particular statutory section, finding that the statute, which imposed a retroactive tax on certain financial transactions, violated the prohibition against retrospective laws because it altered the legal character of past events to impose a present liability. The court reasoned that while the legislature has broad taxing power, this power is constrained by constitutional prohibitions against retroactive laws that interfere with vested rights, and that the statute's application to transactions completed before its enactment unconstitutionally created a new tax liability for those past actions.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Retroactive Tax Statute Violates Constitutional Prohibition Against Retrospective Laws: The court reasoned that while the legislature has broad taxing power, this power is constrained by constitutional prohibitions against retroactive laws that interfere with vested rights, and that the statute's application to transactions completed before its enactment unconstitutionally created a new tax liability for those past actions.

Mots-clés

Généré par l'IA
assujettissement à l'impôt législation rétroactive application des lois interdiction légale droits acquis statut en droit international privé

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied to rule on the costs of the appeal proceedings.
Généré par l'IA
A/3612/2007
Tax Statute Retroactivity Challenge
A/1500/2005
Tax Amendments Retroactive Application Overruling Judicial Judgments
A/2809/2007
Tax Amendment Retroactivity and Vested Rights Challenge
A/2735/2006
Property Rights Challenge to Retroactive Statute
A/606/2007
Tax Statute Validity Challenge

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied to rule on the costs of the appeal proceedings.

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