Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATA/647/2004 • CJ GE ATA/647/2004 Généré par l'IA

Statute Regulating Interstate Commerce Found Unconstitutional Under Commerce Clause

Numéro de cause ATA/647/2004
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 petitioner challenged the validity of a statute concerning the regulation of certain commercial activities, arguing it unconstitutionally burdened interstate commerce by requiring local registration and fee payment for out-of-state entities engaging in such activities, which the statute defined broadly to include remote transactions. The court held that the statute was unconstitutional because its broad scope and mandatory registration requirements imposed an excessive and undue burden on interstate commerce that was not justified by the local benefits, particularly where the regulated activity had minimal or no physical presence within the jurisdiction, thus conflicting with the Commerce Clause.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statute Regulating Interstate Commerce Found Unconstitutional Under Commerce Clause: The court held that the statute was unconstitutional because its broad scope and mandatory registration requirements imposed an excessive and undue burden on interstate commerce that was not justified by the local benefits, particularly where the regulated activity had minimal or no physical presence within the jurisdiction, thus conflicting with the Commerce Clause.

Mots-clés

Généré par l'IA
activité lucrative commerciale indu conflit de juridictions exception d'inconstitutionnalité prestation obligatoire condition de validité

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive regarding the allocation of court costs.
Généré par l'IA
A/1396/2005
Out-of-State Entity Registration Fee Undue Burden on Interstate Commerce
A/3089/2005
Out-of-State Motor Vehicle Fee Commerce Clause Challenge
A/361/2004
State Regulation of Interstate Commerce Distribution
A/48/2004
Resource Fee as Regulatory Measure Under Commerce Clause
A/1855/2006
Constitutional Challenge to Gross Receipts Tax Based on Interstate Commerce Burden

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive regarding the allocation of court costs.

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

         

         

 

   

  



  

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

  # 

() ) ( *  ( 





(&%



    &'()*&

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

()*+,('++* &*()*&

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

()*+,('++* &E()*&

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

()*+,('++* &@()*&

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

()*+,('++* &,()*&

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

()*+,('++* &A()*&

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

()*+,('++* &C()*&

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

()*+,('++* &2()*&

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

()*+,('++* &)+()*&

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

()*+,('++* &))()*&

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

()*+,('++* &)'()*&

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

!0#%H$" $!0Q"$!- ="$?/$!!-/  ##$?/  -

()*+,('++* &)*()*&



#0 "1 0""  "39

/33"8&?" ?-  %"&" 9     !- ##" -#%H   #"#3#0 F  #00"B; "- 8%$  /33"89   

()*+,('++*