Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/1036/2008 • CJ GE ATAS/1036/2008 Généré par l'IA

Tax Surcharge for Late VAT Payment Following Formal Demand Notice

Numéro de cause ATAS/1036/2008
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 case concerns an appeal against a decision that upheld a tax assessment imposing a surcharge for late payment of value-added tax, where the taxpayer had filed a declaration but paid the tax only after the prescribed deadline following a formal demand notice. The court reasoned that even though the taxpayer filed the required declaration, the administrative demand notice constituted a formal reminder triggering the liability for the late payment surcharge, as the tax amount was not remitted by the original deadline, and the appeal against the initial assessment was denied due to the late payment following the notice.

Regeste Legislator

Généré par l'IA

Tax Surcharge for Late VAT Payment Following Formal Demand Notice: The court reasoned that even though the taxpayer filed the required declaration, the administrative demand notice constituted a formal reminder triggering the liability for the late payment surcharge, as the tax amount was not remitted by the original deadline, and the appeal against the initial assessment was denied due to the late payment following the notice.

Mots-clés

Généré par l'IA
taxe sur la valeur ajoutée décision de taxation sommation de payer assujettissement à l'impôt délai de paiement paiement du droit de timbre
Généré par l'IA
A/3172/2016
Taxpayer v. Tax Authority: Late Objection to Default Assessment Due to Improper Notice
A/1579/2014
Sole Proprietor Appeals Tax Enforcement for Late Payment
A/643/2012
Taxpayer Appeal on Failure to Pay Cost Advance Notification
A/566/2016
Taxpayers Appeal Interest on Late Provisional Payments Despite Assessment Delay
A/222/2012
Tax Appeal Inadmissibility Upheld Due to Late Fee Payment

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

A/1255/2007

### [ATAS/1036/2008](/apps/decis/fr/atas/show/1961982) du 17.09.2008 ( PC ) , PARTIELMNT ADMIS

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/atas/file/2008/0010/ATAS_001036_2008_A_1255_2007.pdf)

* /