Appeal Dismissed: Administrative Penalty Time-Bar Argument Rejected Due to Interruption of Limitation Period
Synthèse Legislator
Généré par l'IAThe case involves a rejection of an appeal concerning the application of an administrative penalty, where the appellant argued that the penalty was time-barred due to the expiration of the statutory limitation period. The court ruled that the limitation period was effectively interrupted by the initiation of prior proceedings, which were deemed valid for the purpose of resetting the time limit for imposing the penalty, thus upholding the decision to dismiss the appeal as unfounded.
Regeste Legislator
Généré par l'IAArt. 93 LTF, Art. 66 al. 1 LTF; Appeal Dismissed: Administrative Penalty Time-Bar Argument Rejected Due to Interruption of Limitation Period: The court ruled that the limitation period was effectively interrupted by the initiation of prior proceedings, which were deemed valid for the purpose of resetting the time limit for imposing the penalty, thus upholding the decision to dismiss the appeal as unfounded.
Mots-clés
Généré par l'IADispositions légales citées
Généré par l'IADécisions connexes
Généré par l'IAQuestions juridiques clés extraites par Legislator
Généré par l'IAThe appeal was rejected, indicating this article was likely the basis for the decision regarding the procedural outcome.
This article governs the allocation of costs, which was decided in the final orders.
Texte complet
A/2195/2013
### [ATA/96/2015](/apps/decis/fr/ata/show/1887427) du 20.01.2015 sur JTAPI/649/2014 ( ICCIFD ) , REJETE
[](/apps/decis/fr/ata/file/2015/0000/ATA_000096_2015_A_2195_2013.pdf)
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