Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/1072/2006 • CJ GE ATAS/1072/2006 Généré par l'IA

Tax Assessment Upheld Due to Distinguishable Precedent and Statutory Amendment

Numéro de cause ATAS/1072/2006
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

A party challenged a tax assessment, arguing that prior precedent establishing a specific statutory interpretation was binding, but the court determined that the cited precedent was distinguishable based on differences in statutory language and legislative history between the challenged tax year and the year governing the precedent. The court reasoned that the statutory language applicable to the challenged year, which involved a specific legislative amendment, controlled the outcome, making the older interpretation irrelevant, and affirmed the assessment based on the plain meaning of the controlling statute.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Tax Assessment Upheld Due to Distinguishable Precedent and Statutory Amendment: The court reasoned that the statutory language applicable to the challenged year, which involved a specific legislative amendment, controlled the outcome, making the older interpretation irrelevant, and affirmed the assessment based on the plain meaning of the controlling statute.

Mots-clés

Généré par l'IA
taxations fiscales modification législative contentieux fiscal revirement de jurisprudence droits du contribuable arrêts en appréciation de validité

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in order 1 for the allocation of court costs.
Art. 64 LTF
Cited in order 1 regarding the waiver of court costs due to insufficient means.
Généré par l'IA
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation
A/4677/2006
Statutory Interpretation and Tax Assessment Method
A/3507/2005
Tax Assessment Valuation Dispute
A/3246/2006
Tax Assessment Challenge Regarding Statutory Constitutionality
A/3226/2006
Tax Assessment Validity and Statutory Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in order 1 for the allocation of court costs.

Art. 64 LTF

Cited in order 1 regarding the waiver of court costs due to insufficient means.

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



               $%%%%$&''(  $%')&$&''(

 

* +*    *  

,-.  / " /' 0-.  &''( 



   !"""#  $    !%&' & (#'"!!"")#'*'&'+" ,

!"&  !"""#  -  ,

!'&

..  ) ..     .          #5&      ..  ..  .    " &/!01 %!'231    

4       ..   ). .   %!'    

                 !"#

  369  

 1

2: & ;<'  28 5#(&"& 3778   21= +>&  &">  %&"=& "'  %&!!#  "(!&     # .  20?8 '!"&  #208? @)#'"'&"# ' 27%'>&2000:

3: +"55&0"%!"'"5;<'%&#"'#  &">%&"=&"' !#'A%&'"@)%&'<&"'%&!"'"#%&''"! !&'"&"'"''"!%&#(!/'!&!#"'%&'<''@ >!":

1:  ;<'  "(!& ' ( #5""'"5  32 & 3778 '  #'# '&" )!55" &">#3B&3778%!&A#'"!%&'<:

C:  &">#!""'#%&'"!&"'"''"!%&#(!/  %""'&%#"'"''"!#5&%&"'"!"@& !''  (!"&   %&'" @" &'  &"<  !"' '&  27%'>&2000'32&3778:

9: & !&&"&  27 ;"' 3778   !"  &  ""@# @ '' &"=& ) '&("# @ @@ !"  '' @ ''!/  %"  &' "A !" !&'3772 !&(: %&=@!"  >##5""#""'# )&-+D< 28!E'37733B5#(&"&377C (')F'&"#%& )$.    :&>'!%'""(")"'#&# !5"&#@ %'>&3772G(&"3773 '&("#%!&&'&' H '"'-/ ('&'&!(&+D<:.!(!"&%&=  ..   .. . .  )#("'G4&:C29:?9!'  "(!&:  &%    '&("#   5#(&"& G #>& 3772  %!& ,. "!"&>&'#''"5#&"&""#< ) %!'"#:

8: '  &  " ' %%& @)" ' 55""# G  ..  ) ..     .                . .  . .  .       I J  @ ! (!"&    !'  &"<  )#("'G4&:23)B?7:?7 !&&%!' %&=;!'"'#&F';@)!' "(!&  G 4&: 29)099:79:  !'  "(!&  ! (!"& '!' )#("' G 4&:9B)73C:-  " >" @  !'' G %&'<& )#=( G 4&: C3)78B:09 I9B)73C - 29)099:79J:

?: & !&&"&  3C !'!>& 3778   &  "5!&#  '&">  # @) ("' !(&'  !%'  %&#(!/ %&=    4      ..  ).. IK1CC988J:

    6222263778 169  

B:  !' !' #'# '&" A %&'"  '  27 !(>& 3778:  ;&""'"!&""@#@)G#5')!>&('"!)""33!(>&3778  &&F'&"'&&''>:

0: )>)!>;'"!#"5"A# #'#<&#G;<&:

  

2: )&':39!"5##&&">&%<%&#(!/%&!5"!  ("" &("(''"(""'#2?#>&2001I4J '&#("<& 2&;("&3777 &=<%&!#&"(!&:!&@!;!"'!' %L!&&%&''"!!&'"G%&'<&I&':233'231 ! "("- J  ;<""(!&!%#'')&':?1:2!"5##&& %&#(!/ %&!5"!  39 ;" 20B3 IJ  !"' G =(  &"> '!&!"%"2&!E'3771 !"' %&=@)55"&"  #'#'&"I&':2C3 J A#'&)!55"%&'<&> # &#%&'"'"!#'&"#%&;<"(!&:

3: .!)&':334I!('&("<&%"2&;("&3777J   "(!&   %&''"!  !&'" @" &'  &"< !' %&'<# !5!&#' A&':233 231 2C2'2C3 M&':1G9 4)%%"@' %&!<"!''G'&5#&&I:2J:!&+@!;!"' %&''"! !&'"G%&'<&!&&%!G"55#&'&%&''"!!&'" <'#  (!"&  ">& %< A"'' #(''  !'  "(!&  '  %&''"!!&'" <'#(!"&">&%<A"''#('' !'!"!&"<I5:&':3C4J:!& !;!' G  %&''"!  !&'" ' G )(!"&  ">& %< A"''  !'   !"!  &"<  "'#&F'   !'  "(!& I 4 23B  317M 4230CCCJ:

 L%=   ;<  %&"=& "'  !&!#  %&'< %& !"'"#  %&''"!  !&'" @" &'  &"< %&  &:  ' %&'"'!' L%&' &"< 27%'>&2000 L'&%&' 32&3778 'G@;<'"(!&'(A#'!"&:

1: .!  !' %&!"'   %&''"! @" %'  &"< %&  & '  4&: C3)78B:09  '" @    & '  4&:C29:?9  "'#&F' /' #;G #'# # %&  "'"''"!  %&#(!/ #5&: ""&!"'G!A-#%!!''4&:32)71C:97 IC3)78B:09N3J!&@)"!"'!''4&:37?:07IC29:?9N3J !&' @ L'  #5""'"(  & @" !"' G ! A-#%!  !  4&:37)B38:87I32)71C:97-37?:07J:

    6222263778 C69  

C: !5!&#' G  ;&"%&  %"  ;!& #'&"' %!&  %&'< ;@)!''&5&'%&''"!!&'"!& !;!"' "(!&#>##5"""&''%&''"!&!"'G"'#&F'!%'!"&& !''-": "'#&F'!'#'A""#<!)&':23 )!&!&%&#(!/%&!5"!("" &("(''"(""'#  2B (&" 20BC I 3J ! !  'A &#<'"&  " "-" ' %#&"& I 4!%>"#186732B;"'3771J

9:  #!'  & %&O   %&!#& #'' <&'"' I&': ?1 : 3  ' B0$:2!"&%&!#&""'&'"(23%'>&20B9J:





    6222263778 969  

   1  +*    *  

"

234 -- 5  6     7 # %(& 89

2: ("'  ..  ) ..     .                . .  . .  .       G '&5#&&   !%'  !"&    !  4&: 4&:37)B38:87 G  4       ..   ). .   5(&    .  "" @  "'#&F' !%'!"&    !"#&' =32&3778;@)!''&5&':

3: L/!''@>!":

1: "'@%&!#&'<&'"':

C: 5!&  %&'"   @) %(' 5!&& &!& !'&  %&#' &&F'   #"  17 ;!& =  !'"5"'"! %& %" &!# &#  &"> 5##&  &  .+P"Q&+!5@" 8  877C     '&!" A%"&:  #"  %' F'& %&!!<#:  #!"& !"' N J ""@& A'' @ #""!  &!&' #"& !>'"&  " ' %   #""!''@#M>JA%!&%!&@!'"5"'"%!(!"&&'' '&#""!MJ%!&'&"<'&!!&%&#'':."#!"&  !'"' %  '&!" ##' ##&# ! ''& J >J ' J "-   &">5##&&%!&&%'&&'"=&&&!&@)" (&#&&"&&(>:#!"&&!&'"!&!&!/  %&(  @" &!' ;!"'  "" @  #""! ''@# ' )(!%%  @#'#A%#"#&!&'I&':213 278'27BJ:  <&55"=&  &#"'N         "44 R&". R 

!%"!5!&%&#'&&F''!'"5"#A%&'"""@LGL55"5##& &!"%&<&55

    6222263778