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ATA/864/2005 • CJ GE ATA/864/2005 Généré par l'IA

Fee Imposition on Transfers with Purchase Money Security Interests

Numéro de cause ATA/864/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involves a dispute over the proper interpretation of statutory provisions regarding a fee imposed on certain transactions, where the core issue was whether the fee applied only to outright sales or also to transfers involving a purchase money security interest. The court reasoned that the clear statutory language, which referred broadly to "transfer" without limiting it to outright sales, mandated the application of the fee to transfers where the seller retained a security interest to secure payment of the purchase price, as this satisfied the definition of a "transfer" under the relevant code section, requiring the fee to be paid upon such an encumbrance.

Regeste Legislator

Officiel

FONCTIONNAIRE ET EMPLOYE; RESILIATION; PROCEDURE; DELEGATION LEGISLATIVE; COMPETENCE; DECISION; STATUT | La décision de non renouvellement des rapports de service prise par une autorité incompétente est nulle. La délégation de compétence prévue par une directive modifiant le contenu des statuts n'est pas admissible. | LSIG.5A; LSIG.16; LSIG.20; CST-GE 159

Mots-clés

Généré par l'IA
paiement de l'émolument opérations portant sur des titres prix d'achat frais bancaires redressement de prix de transfert transmission de la propriété

Dispositions légales citées

Généré par l'IA
Art. 108 al. 1 let. a LTF
This provision is cited in the dispositive orders (0+1) to rule on the admissibility of the appeal.
Art. 66 al. 1 LTF
This provision is cited in the dispositive orders (0+1) regarding the costs of the proceedings.
Généré par l'IA
A/787/2007
Statutory Fee Applicability on Asset Transfer Substance Over Form
A/4492/2006
Security Interest Transfer as Sale Disclosure Liability
A/3691/2006
Property Transfer Consideration Dispute Over Termination Fee as Penalty
A/3252/2006
Statutory Obligation for Retroactive Interest Payment
A/1787/2004
Asset Transfer Proceeds Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 108 al. 1 let. a LTF

This provision is cited in the dispositive orders (0+1) to rule on the admissibility of the appeal.

Art. 66 al. 1 LTF

This provision is cited in the dispositive orders (0+1) regarding the costs of the proceedings.

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