Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/1453/2007 • CJ GE ATAS/1453/2007 Généré par l'IA

Statutory Interpretation of Penalty Calculation Reference

Numéro de cause ATAS/1453/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The dispute concerned the calculation of a statutory penalty, where the central issue was whether a particular statutory reference was to a specific section or a broader subdivision including that section. The court reasoned that statutory construction requires adhering to the plain meaning of the text, and since the relevant provision explicitly referred to a specific subsection, it excluded the broader subdivision that contained it, thus affirming the original calculation which relied on the narrower interpretation.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Penalty Calculation Reference: The court reasoned that statutory construction requires adhering to the plain meaning of the text, and since the relevant provision explicitly referred to a specific subsection, it excluded the broader subdivision that contained it, thus affirming the original calculation which relied on the narrower interpretation.

Mots-clés

Généré par l'IA
mode de calcul de l'amende interprétation de l'arrêt lacune de la loi peine disproportionnée décision préjudicielle sur l'assujettissement fiscal clause pénale

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive order concerning the imposition of court costs.
Généré par l'IA
A/1933/2007
Penalty Calculation Dispute Based on Statutory Rate Interpretation
A/420/2007
Statutory Penalty Calculation Dispute
A/3304/2005
Statutory Interpretation of Penalty Calculation
A/2661/2006
Statutory Interpretation of Financial Penalty Calculation
A/1495/2002
Statutory Penalty Calculation Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive order concerning the imposition of court costs.

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*+10  

 /

)$   2034 5 6%""7   "3"   "0  6 !% 6089!:,.3%!;*..<$

*$ )<%;*..< "3"34 6&3:""2&7 !   3%%%389!=  %$

,$  " *)%;*..< 3%%%389!=  %  )6>,- =$ /. ! % "%" " # 6%"" # !3%  )%;*..<$

<$  " *.?(*..@!%% 3%%"#6%"" "%" =A" # B$ )6>1)$.@ 3 ! ( ==% "%%=  ) "!; *..< % ?C6,) "!;*..<$

@$  " !D!?!%% 3%%"%"=A"#B$)6>-<$-@3 !#!3% )?(*..@$

1$  "  1 ?% *..@ % #  33%  (  CD%  6&3 :""  (   '  :=" # 6%""  33   %A3%%(==%)?%*..@$ %% ""%"!%(" 3  =% C  ;""= (% ="  %9  3!%%% 6"%; C"%%%%=4%6((%==%(!%$3 "%"("C6(%!  !  3%% 6 C6A% !3% ;3:% !3%"3:$="%":" C% ==;6(%3D%"%;%C66"%%  6 ;=( =$

/$  <E%*..@6%""=!""!%$

-$  " )1E%*..@" %  6 !%% 6&3 :""  %%" 6==% 3= #  "!%  %%% 6%%%  6%""   =% C6   ?%   "!%  ( !;   '%%%" 3%%("33" (% " 6D%  %,.?*..@$

>$  "  33%  < %; *..@  " %   6 !%%  6&3 :""  =!"  "  33  3%%  1?% *..@$    "" C6 %%  6"%%  =% C 6%"" 8% F  %  F   ! G  "%% !3; C6 3 ! %%  8: "  !H    ( '% =;!!C63"(%!3%;$



+,--)+*../  0,+10   ).$    */ ?( *..1 6%""  %?%"  34  ; %    % %% "$   %!!%  3";!%#%%% 6==%3=$

))$ (%" #  3   CD%  %%% 6==% 3= 6&3 :""  ). ="( *..1   #  ?%  ":% C  =%  %3!%%% ((?C6#6 3"  IC  (%D% !6%3#;%3%%C % C6 ?%"3"%% 3%%("#%% 3(% ==$

)*$  D%  %   ="( *..1 2 '+)-.+*..17  ;  "  3"%%% 6==%3=%"("% 3" $

),$  D%  - ="( *../ 2 '+)<@+*../7  ;  "  ?%"    6"  =!%  "  33  3%%  < %;*..@ 3" %  6 !%% 6&3:""$

)<$ ,)!*../'(  '"(!% 3%%$

)@$    ,) ! *../  '(   '  "!" # 6"  !;!% 6!%% <<6>@<=$/.3 %A3%%(" 3  3"  (%  " 6D%  %  ,. ? *..@$ 6" "%% 3"  :    %% ?%$  "%% !%"  (   "!% 34  3" %   6 !%%  6&3 :"" C3;%" 6 #  !  ! ,. ?(%%=% 3"% "$

)1$ */?*../6""%#6&3:""C6D%  ;%     - ="( *../ %% 3 %0("%" % A%% $'0! 6"%%33H"CH 3  ! 6($  6(% 3  (  "!  =% % C"%  !%% !!"3 '$

)/$  "  )< 3%!; *../  3" %   6 !%%  6&3:""=%%# !  ! 6" */?*../% ?%"0=!% " ,)!*../ (  '% %C6" (%#6&3:""!! <<6>@<=$/.$ "" C 6""%%3=%!%=!" =%C6 (% ?%  !;3%%"3 %3"  "!%% CA%"%  % ;=$

)-$ )/%;*../6"#6% %% 4 "34  ; %     % #   "%$  :%%%   3 ( %%" 6D%  ; %  



+,--)+*../  0<+10    -="(*../(% (%$';=(% ;   6&3 :"" C %!% C6 6"%% 3 ! C6 34  A==E%!:; <.=$6(%3:"  %% C  (% "%" %!$  "%% ( %%!% (; %  3(%33H0! %H$

)>$  ), (!; *../ 6%!"    ?%    (% C  % 6"%% 3  ; = C6 %8%  3%% 3 %  3"  "!%% $%H%"%" 3; (% ;:% : !%  3(%(C3!%=":!%;=$

*.$ 'C"%": "#?:$

 &

)$ =!"!% # 6%$ @1 $ * %$     :(  6:% ?  27  ; %    J%  %%% 3"( # K%$ ,-    %   3%% %  "A89!=  % )-(!;)>><2 '7$

'!3"%3?:  K34%"%;$

*$ '6%$,> ' !  !3"(#6%*."*% , (%D%=!"  " ,.? 4%=%  !  !;!%2$)7$6") 6%,/%33;2$*7$

' 6%""3"%%":6%!""3 " 6&3 :""  3% =! 33% 3 "% %   ,. ? C (%  %=%   " 34  3" %   6 !%%  6&3:""2%$,/$) '7$

%?%" =!% "3"(3%(;2=$%$,-  'I%$-> 3"  !%%( )*3%!;)>-@ 0 7$

,$ 6%$ *.  ' 3"(% C 6&3 :"" "!  ;""= #    #  8"% C 6% 3%"  !;!%  %% 3%%3H" E!%2$)7$ %=;""=C"%% ;= 6%%#%%%%%3%C !G%3!  =% %% ==2$*7$ 3%6&3 :""3% # ! !;!% 3%%("3 !%=  "3 %  ;""=    3%     "%" ==%(!% %%;" ( %  2$ ,7$  8"% %  !%



+,--)+*../  0@+10   3; ! !% ?C6#   !%%    2$<7$

'  ?3   ; =" "    ; =  ;""=  3%% % A K!;" C  =% C  % # K;:%  %% 2(%  ( K   :7 % !3%;#!3%!% =#":::(2' ')>>>,-<  $,%"="%"7%C H% %=!3#  C3%D%A:" K33;  !%  %%  %C% !D!%2 B)*)<@ $,;))-,.1% (% $*%"="I '+,1@+., )/ "!;*..,7$

<$ 634%"%"(%3 ,)!*../ 6%!" C 3 6D%  ;  "  ==% 3= C6 C%  ( !;  3%% ("     3"   "!% %  $%3"( ;=!!%G;""="  %3%%$ % ;=6"%%3""6%#?% %%C6%!"=" !  ! !%% <<6>@<=$/. C6%" 6A! % %% ==$

@$ "C3%C6D%?%"$



+,--)+*../  01+10  

 ) /  (' ) & ') )



  01 +

)$ "(;$

 01

*$ ?%%$

,$ %C3" %:%%$   :==4  " %     H'  " 

3=! 3"%D%%%="A3%3:==



+,--)+*../