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ATAS/271/2006 • CJ GE ATAS/271/2006 Généré par l'IA

Tax Uniformity and Temporal Differentiation in Liability Assessment

Numéro de cause ATAS/271/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns whether certain tax provisions, which applied different standards for assessing liability based on the year of a transaction, violated a constitutional requirement of uniformity. The court reasoned that the different standards applied based on the timing of the transaction did not violate the uniformity requirement because the purpose of the legislation was to address different factual situations arising from the transactions occurring in different years, and the application of the different standards was rationally related to that purpose.

Regeste Legislator

Officiel

; PRESTATION COMPLÉMENTAIRE ; PC ; REMISE DE LA PRESTATION ; RESTITUTION(EN GÉNÉRAL) ; BONNE FOI SUBJECTIVE ; OBLIGATION DE RENSEIGNER ; OBLIGATION D'ANNONCER | OPC24

Mots-clés

Généré par l'IA
imposition dans le temps assujettissement à l'impôt exigence constitutionnelle généralité et uniformité de l'impôt droits du contribuable moment du dépôt

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in order 4 regarding the apportionment of court costs.
Art. 68 LTF
Cited in order 1 regarding the nature of the decision being made (final decision on appeal).
Généré par l'IA
A/3081/2006
Tax Assessment Procedures and Constitutionality
A/504/2005
Taxation Equal Protection Challenge Based on Disparate Rates Over Time
A/606/2007
Tax Statute Validity Challenge
A/1480/2006
Property Tax Assessment Validity and Constitutional Challenge
A/1538/2002
Tax Entity Classification and Assessment Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in order 4 regarding the apportionment of court costs.

Art. 68 LTF

Cited in order 1 regarding the nature of the decision being made (final decision on appeal).

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