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ATAS/237/2003 • CJ GE ATAS/237/2003 Généré par l'IA

Valuation Discount Rate Dispute in Equitable Distribution

Numéro de cause ATAS/237/2003
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 appellant challenged a lower court's decision regarding the valuation of certain assets, primarily concerning a dispute over the appropriate discount rate applied in a business valuation for equitable distribution purposes following a dissolution. The court reasoned that the trial court did not abuse its discretion in selecting a valuation methodology and applying a discount rate, finding that the evidence supported the trial court's factual findings regarding the company's lack of marketability and minority interest, which justified the application of respective discounts to the equity value to arrive at a fair distributive award.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Valuation Discount Rate Dispute in Equitable Distribution: The court reasoned that the trial court did not abuse its discretion in selecting a valuation methodology and applying a discount rate, finding that the evidence supported the trial court's factual findings regarding the company's lack of marketability and minority interest, which justified the application of respective discounts to the equity value to arrive at a fair distributive award.

Mots-clés

Généré par l'IA
valeur litigieuse estimation de la fortune commerciale taux d'escompte dissolution de la société indemnité équitable procès équitable
Généré par l'IA
A/1470/2004
Settlement Discount Rate Dispute
A/3709/2006
Taxpayer Valuation Disputes Regarding Discount Factors
A/1894/2003
Asset Valuation in Dissolution Proceeding
A/1485/2001
Marital Property Division Affirmation Regarding Asset Valuation
A/10/2004
Stock Sale Valuation Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive concerning the rejection of the appeal and the assignment of costs.

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