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ATAS/204/2004 • CJ GE ATAS/204/2004 Généré par l'IA

Tax Valuation Dispute Over Asset Value

Numéro de cause ATAS/204/2004
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 litigant challenged a determination regarding the calculation of the value of an asset for taxation purposes, asserting that the assigned value was excessive due to the court's failure to properly consider evidence concerning comparable sales and the property's diminished utility. The court reasoned that the factual findings regarding the comparable sales were supported by substantial evidence and were not clearly erroneous, and that while the property had specific deficiencies, the trial court was within its discretion to weigh the various valuation factors, including expert testimony, and conclude that the assigned value was appropriate despite the litigant's objections to the method and weight given to certain evidence.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Valuation Dispute Over Asset Value: The court reasoned that the factual findings regarding the comparable sales were supported by substantial evidence and were not clearly erroneous, and that while the property had specific deficiencies, the trial court was within its discretion to weigh the various valuation factors, including expert testimony, and conclude that the assigned value was appropriate despite the litigant's objections to the method and weight given to certain evidence.

Mots-clés

Généré par l'IA
calcul de la valeur litigieuse fortune impôt foncier contentieux fiscal méthode de calcul insuffisance des preuves

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
This provision was cited in the final order regarding the costs of the federal appeal.
Généré par l'IA
A/4319/2006
Tax Assessment Valuation Dispute and Procedural Remedies
A/1517/2007
Tax Assessment Valuation Dispute
A/2367/2007
Property Tax Valuation Method Dispute
A/458/2003
Tax Basis, Valuation, and Expense Deduction Disputes
A/958/2006
Tax Assessment of Intangible Assets (Goodwill) Valuation Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

This provision was cited in the final order regarding the costs of the federal appeal.

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