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ATAS/201/2007 • CJ GE ATAS/201/2007 Généré par l'IA

Tax Assessment Statute of Limitations and Validity Review

Numéro de cause ATAS/201/2007
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

The case concerns the review of several tax assessments, primarily involving the proper application of statutory periods for assessment and the validity of assessments made against individuals based on the tax treatment of related entities. The court reasoned that the assessment period for the taxpayers was governed by a specific statutory limit, and where the taxpayer had not made a full and true disclosure of all requisite information, an extended period applied; however, the court found that certain assessments exceeded the maximum extended statutory period permissible under the relevant law, thereby invalidating those specific assessments, while upholding others where the extended period had not yet expired or where proper disclosure was lacking.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Assessment Statute of Limitations and Validity Review: The court reasoned that the assessment period for the taxpayers was governed by a specific statutory limit, and where the taxpayer had not made a full and true disclosure of all requisite information, an extended period applied; however, the court found that certain assessments exceeded the maximum extended statutory period permissible under the relevant law, thereby invalidating those specific assessments, while upholding others where the extended period had not yet expired or where proper disclosure was lacking.

Mots-clés

Généré par l'IA
validité de la taxation fiscale délai de prescription limites légales délai de contrôle autorité judiciaire fiscale respect des délais fiscaux

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The court cited this article in the dispositive regarding the allocation of procedural costs.
Généré par l'IA
A/2234/2005
Tax Assessment Statute of Limitations Tolling Due to Understated Income
A/2475/2004
Tax Penalty and Interest Assessment Challenge Regarding Statute of Limitations and Notice Validity
A/1747/2004
Statute of Limitations for Tax Assessments in Bankruptcy
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/467/2007
Tax Assessment Appeals: Burden of Proof and Statutory Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The court cited this article in the dispositive regarding the allocation of procedural costs.

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