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ATAS/1035/2008 • CJ GE ATAS/1035/2008 Généré par l'IA

Retroactive Tax Application and Legal Certainty

Numéro de cause ATAS/1035/2008
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involved a challenge to the permissibility of applying a specific tax provision retroactively to transactions conducted in a prior fiscal year. The applicant argued that the retroactive application violated the principle of legal certainty because the applicable law at the time of the transaction did not contemplate the subsequent change. The court upheld the lower court's decision, reasoning that the tax law in question provided for the subsequent measure, and that while tax laws should generally be prospective, retroactive application is permissible when there is a clear legal basis, as the provision merely clarified the scope of an existing tax obligation rather than creating a new one.

Regeste Legislator

Généré par l'IA

Retroactive Tax Application and Legal Certainty: The applicant argued that the retroactive application violated the principle of legal certainty because the applicable law at the time of the transaction did not contemplate the subsequent change. The court upheld the lower court's decision, reasoning that the tax law in question provided for the subsequent measure, and that while tax laws should generally be prospective, retroactive application is permissible when there is a clear legal basis, as the provision merely clarified the scope of an existing tax obligation rather than creating a new one.

Mots-clés

Généré par l'IA
droit fiscal sécurité juridique application des lois législation rétroactive antécédents cause de l'obligation
Généré par l'IA
A/3612/2007
Tax Statute Retroactivity Challenge
A/1500/2005
Tax Amendments Retroactive Application Overruling Judicial Judgments
A/137/2007
Statutory Application to Retroactive Financial Instruments
A/3090/2006
Retroactive Tax Statute Violates Constitutional Prohibition Against Retrospective Laws
A/754/2006
Statutory Amendment Retroactivity Challenge

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Texte complet

A/1169/2007

### [ATAS/1035/2008](/apps/decis/fr/atas/show/1961981) du 16.09.2008 ( AI ) , REVISION

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