Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/243/2006 • CJ GE ATAS/243/2006 Généré par l'IA

Reenactment of Statute and Administrative Interpretation Precedent

Numéro de cause ATAS/243/2006
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 court addressed whether certain prior rulings concerning the validity of a previous tax statute, which had been interpreted by administrative guidance, remained binding precedent after the legislature enacted a substantially reenacted version of that statute. The court reasoned that when a legislature reenacts a statute that has received a particular interpretation by administrative regulations, the legislature is presumed to have adopted that administrative interpretation, thereby giving the reenacted statute the same meaning and effect as the original, even if the original statute was previously subject to judicial challenge regarding its scope under the prior version.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Reenactment of Statute and Administrative Interpretation Precedent: The court reasoned that when a legislature reenacts a statute that has received a particular interpretation by administrative regulations, the legislature is presumed to have adopted that administrative interpretation, thereby giving the reenacted statute the same meaning and effect as the original, even if the original statute was previously subject to judicial challenge regarding its scope under the prior version.

Mots-clés

Généré par l'IA
interprétation des lois revirement de jurisprudence rétroactivité de la loi suprématie de la loi acte administratif voie d'exécution

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied for the allocation of court costs.
Généré par l'IA
A/2599/2004
Statutory Interpretation and Administrative Procedure Appeals
A/993/2006
Precedent Application and Distinctions in Statutory Interpretation Appeals
A/3756/2005
Statutory Interpretation and Agency Deference in Administrative Determinations
A/4080/2005
Retroactivity of Statutes Over Prior Judicial Determination
A/1138/2005
Statutory Interpretation and Administrative Regulation Compliance

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied for the allocation 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

     

   

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

*

 * -*   -  -

-.  % " %+  '((,

  

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

!'&

--     .  . .  . " &!' "'"#  )/ 01 2 34

          !"   !" ; 950 ;

 /*

7   $$$$$$$$$$$$$$$$$ &<!"' %"  7& ="' 9::9  &'  44   #>' #'# "  ?##@"  %&''"! !%#'"& '! ' @##&

9 & #""!  71 !4?& 9::6 +@@" '!  %&! A># B";%&3   C + "@!&# , 4 ! !"" )!&  34 ! &!"' D %&''"! !%#'"& #'"' % 3  7& #?& 9::6 & #""! & !%%!"'"!  6: =4"& 9::1 !''' ,+" 4"' !" +"",&  !E  &!"'   #""!  71 #?& 9::6 "  %' F&" +&#  ?##@"  %&''"! !%#'"& %!&  !"  #?& 9::6 ' =4"& 9::1 " &'  !'' &#'&!'"@ ,"  #!"'F

& &&/'  90 4&" 9::0  &"?  #  #&#  !?='  &!& "'&='# !'& "' #""! & !%%!"'"!

6 & #""!  6: =4"& 9::1 #>' +   %  &!"'  +&# D %&''"! !%#'"& 3  7& @#4&"& 9::1

1 ;"  @!&# !%%!"'"!  0 @#4&"& 9::1

0 & #""!  97 ="' 9::0 +   2  @!& #&# &4? +!%%!"'"!  0 @#4&"& 9::1 '  @! "#  &!"' D %&''"! !%#'"& @##& ' '! %!&  %#&"!  7& &  6:

!4?& 9::6 &##  &?!&'  7+608 @& &%&#''  %&''"! 4&# 2 '!&' &' '' %#&"! " &!  &!"' D %&''"! 3  7& & 9::1    @@' !"#&# , F+'  & 9::6 ,+  #%# ! '"4"'# %&!@"! 2 $$$$$$$$ ' ,+  @"' &#D%#"& 2;? ! !&&"&F + %&' ' ,+ F 4"' # %&3   !' +!&&  @"& &#D%#"& ! !&&"& 2 $$$$$$$$ 3  !"  @#4&"& 9::1F +'& %&'

& #""!  / =!& +   @"D#  !''  %&''"! G 2 !%'&  7& & 9::1

 '!'  #""!   4!"  +!%%!"'"! ' "",#

H +&# &%&#'# %& ('& )""%%  *  "'&='# &!& 

76 %'?& 9::0 !'& "' #""! %&3  &"?  #  '" 4!"& &!"' D %&''"! !%#'"& @##& ' '!  7&

5678959::0 ; 650 ;

& 9::6  9I @#4&"& 9::1 E' !&4# ! !"" 2 34 &'  '%

J   &#%!  J !4?& 9::0 +   #&# , F  & !K   !4 #""!  97 ="' 9::0 ! ! &4 &  %#&"! '#&"&  7& @#4&"& 9::1 ! 4! !@@&' 2 +"'#&#  %!"?""'#   '',&  !4 @!" %&  4!"  +!%%!"'"!F

 !'  &='  &!& '  &4!"    2 +@@" %!& ,+" &  #""! & !%%!"'"!

8  #&"'& !' #'# '&" 2  &!&'  I !4?& 9::0 '   >&# 2 =>&

  *

7  !" >4!" & L!&>"'"! ="""& BC  #'# !"@"# '  "'"'# 3  7& !G' 9::6  &"? '!  & !" !%!#  0 => !'  %&#"' '  4";%&#"' 0 %%#' ' 7H => & B&' 7 ' & ' 0H C

."' 2 L'"!  L#'"!  7H => & %&  &"? @##&  9J =4"& 9::1 B - 76:  7:HC  & !" >4!"  !%'#  76 @#4&"&  "%!"'"! '&"'!"& &>' %&'''  &"? '!  & !"  "#>&  & 2 '&!" => '"'"&   L'''  L#'"!  !4D => &

9 !@!&#' 2 +&' 0H   7 '  ) 6   &"? '!  & !" !('  "' ",  !'''"! %&#4 2 L&' 0H  ," !' &'"4 2  !" @##& &  %&''"! !%#'"& 2 L&;4"" &4"4' ' "4""'#  7I & 7IH0 B- C ' 2 +&' 16   !" '! &  %&''"! '! !%#'"& 2 L&;

4"" ' &4"4' ' 2 L&;"4""'#  90 !'!?& 7IH8 B C

. !%#' %!& =>&   L%3 ' "" #'?"

6  &!& !'&  #""! & !%%!"'"!  97 ="' 9::0 "'&='#  '% '" ' &4? B&' 8  9 - ' 16  C

1  E  %&#?' "  &4& ,   #""! & !%%!"'"!  97 ="'

9::0 +   %&!! & D %#&"! "'"' !"'   7& &  6:

!4?& 9::6 %!& , " "  &!"'  +&# 2  %&''"! ''

5678959::0 ; 150 ;

@##& , '!  !'"@ ,  !"'"!  !"" 2 34 +' % &#"# '  2 !%'&  7& & 9::1 %!& , " " &!('  &4)  &!"' D %&''"!  @"' ,+  # %&3   !' +!&&  @"& &#D%#"& ! !&&"& 2 0122222222 3  !"  @#4&"& 9::1

&   #""!  6: =4"& 9::1 2 , +&#  @!&# !%%!"'"! +   ?!&"' 2 %&  &!"'  ;" 3  7& @#4&"& 9::1 +!?='  "'"> !' " #'"' "" & !%%!"'"!  %!&'"'  !#, , &  &!"'  +&# 2  %&''"! 3  7& @#4&"& 9::1   %!4"'   & + #""! & !%%!"'"! &&  #""! &  '& %#&"! B@ "&&  &#"  &!"' &!"' ""'&'"@ !  % 0JJC

-!& '  !#, +&  #""! & !%%!"'"!  97 ="' 9::0  '' ,+ !&  %#&"!  7& &  6: !4?& 9::6

1  E  %& "& "  !''& ,+ &!"'  &!"'  +&# 2  %&''"! 3  7& & 9::1 +   %&'"' " +!%%!"'"!

.! +&' 7 - ' 9  +!' &!"' D %&''"! !%#'"& ,  %&! ," !' & !"" @@'"@ 2 34 +   "" !"#&# ,+ 7& & 9::1 +&# #'"' !"""# 2 34 !& ''&  !"" 2 34 3 '' ' " +' @!# &  @"' ,+ 4"' # +!&&  @"& &#D%#"& ! !&&"& 2 0122222222 3  !"  @#4&"& 9::1

0 ' 2 #'&"&  ,+"  ' %!&  !"  @#4&"& 9::1

D '&  +&' 78   &!"' 2  %&''"! %& "  %&"& =!&  !" !K !' &%" '!'  !"'"! #> D, " '

?!&!# !"'  +%3  7& @#4&"& 9::1 "  &!& %!&'' &  &!"'

D %&''"! &'  !"  @#4&"& 9::1 !"';" /'& "

H  &!&' ," !?'"' >"    &!"' 2  #% @"D#  L%3 2 I:: @&

5678959::0 ; 050 ;

 - */  * -*   -  - " 345   6  7   81 %,'  !9

  5 

7 #&  &!& &4?

" 5

9   #""! & !%%!"'"!  97 ="' 9::0  '' ,+ %!&' &  %%&"!  &!"' D %&''"! !%#'"&  7& &  6: !4?& 9::6 ' &  &'"''"!   !  7+608 @&

6 '  &!&    ,  &!"' D %&''"! ' &! 2 !%'&  &

7 @#4&"& 9::1

1 ! L"'"# 2 4&& 2  &!&'  !  I:: @& 2 '"'&  %&'""%'"! 2  @&" ' #%

0 "' , %!&  ,"  '&"' D %&''"! !%#'"& @##&  %&'" %4' @!&& &!& !'&  %&#' &&/'   #"  6: =!& 3  !'"@"'"! %& %" &!# &#  &"? @##&  & .)M"N&)!@," H H::1    '&!" D%"&  #!"& !"' O C "",& D'' , #""!  &!&' #"& !?'"&  " ' %   #""! '',#P ?C D%!& %!& , !'"@  &!&' '" %!4!"& & '' '& #""!P C %!&'&  ">'&  &!&' !  ! &%&#'' ."  #!"&  !'"' %  '&!" ##' ##&# ! ''& C ?C ' C ";  &"? @##&  &  %!&& % '&&  '"3& &  &!& ,L" 4& #&& "&&4?  #!"&  &!& '"!& !&  !E  %&4 ," &!' =!"'  #!"& L" L>"'

 %"3  %!"!  &!&' .&!' #>' =!"'  #!"&  #""! '',# ' L4!%%  ,   #'# D%#"#  &!&'

B&' 769 7:H ' 7:8C

 >&@@"3&  &#"' O

&";!"  * !&" Q   

 !%" !@!&  %&#' &&/' ' !'"@"# D %&'" "" ,L2 L@@" @##&  & !" %&  >&@@ 

5678959::0