Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/277/2005 • CJ GE ATAS/277/2005 Généré par l'IA

Statutory Interpretation of Financial Penalties and Regulatory Compliance

Numéro de cause ATAS/277/2005
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 appellate court reviewed several cases concerning the application of statutory provisions regarding certain financial instruments and transactions, with a primary focus on penalties for non-compliance or failure to meet specific regulatory requirements, particularly relating to reporting or timely filings. The court consistently reasoned that the application of the specific statutory penalty or enforcement mechanism depended heavily on a precise interpretation of the relevant statutory language, often involving distinguishing between different types of failures, the explicit intent of the legislature in enacting the provision, and whether the prescribed penalty was mandatory or discretionary under the given factual scenarios, ultimately affirming or reversing lower court decisions based on whether they correctly applied this judicial interpretation to the established facts.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Financial Penalties and Regulatory Compliance: The court consistently reasoned that the application of the specific statutory penalty or enforcement mechanism depended heavily on a precise interpretation of the relevant statutory language, often involving distinguishing between different types of failures, the explicit intent of the legislature in enacting the provision, and whether the prescribed penalty was mandatory or discretionary under the given factual scenarios, ultimately affirming or reversing lower court decisions based on whether they correctly applied this judicial interpretation to the established facts.

Mots-clés

Généré par l'IA
condition légale enforcement instruments financiers dispositions financières contrôle juridictionnel décision préjudicielle sur l'assujettissement fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
This article is cited in the dispositive regarding the costs of the proceedings for the appellant.
Généré par l'IA
A/2825/2006
Statutory Interpretation and Regulatory Compliance in Financial Transactions
A/3715/2005
Statutory Interpretation of Financial Transaction Obligations
A/1994/2007
Statutory Interpretation of Monetary Penalties and Amendments
A/2661/2006
Statutory Interpretation of Financial Penalty Calculation
A/3823/2006
Statutory Interpretation of Penalties and Interest

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

This article is cited in the dispositive regarding the costs of the proceedings for the appellant.

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

               #$%&#'&&( #'%%#'&&(

))

 ) * **  )*   

'+  ,-   ( . '&&( 



/ 0000000000   !" ! # # $%& !!" &'() "**+,"*

"!

11  **  2  *-*-( ", ./0(

             !"

   -513-  

* 1 

27 #! 8888888888 9- !0  !!": ,  2;<= " ""! *) !">" >,*,! *  ", *) ', *)?@" "  ,",  ', !  ,", %8888888888& **AB"2;;<5<>,(!!544=7

57  !!"  *, ,  ** *)*", C!0! *0   * ! 544="*,-*!,",(!">(!7

=7 *!*)D*!*!,!" !>,! E"!**!*!!" !0*)>>"*) 9-  !0 : ! ,F!**G!"H()"!*!,!" !>9- !0 :+) ",7*!!*I-( ,",>D,/)  !3(G!544=7

J7 !  !!! "(, * 6 (G! 544= *!, ,E" ! >D  K C!/)    E*)!* !""C!*+& 9- !0  :*", !!!""",! ! , !0*)  D">+(,!>">")(0!+ !" "/ !E! "+"* !?* ,"+!!"G,,>*) !">"*) !"E,,"!+",*) ',*)?@"*,"0! ">"/ !,,*" '!*!"+))'*"!>" +) "  " / D!!  !> *) ', *)?@"  ', * G! !, """,, ?"!!7 **"+)">!,+ !!" ,"" * , * (!  !E!  !0 * )  " +) ) *,!" ! ,",7&) *(""!*,   !"* !,!!+,,"*>""C!*+>*"7

!*""*,!?!!")"  !,",!*I-(>D,7

67 !!"**!+) >"!,/""!7!!" ! ! ,", D, !  ,*- * )  +  *" * 5 *,G!544=>!,+!!","" "/K"! ,** *)"(", !+(">!"+),"" "/K"!""(  "0 +)  !,""  * *>>", *)",E!"  *)* ""  ,>+7  !(?   ," * >!" !> ?@"0! ,"" !*,7 )"  +  !!"  G,,>, *) >!"  ,"! !?!E !) 7

.7 ! *, * 2. *,G! 544= )   ",  !!" !  G  !*I-( * 3 (G! 544= !    * *!" / )*",*)*!,*6C!7&"/ "*5>,(!!544J)   !*  *, !  "  *" * 56 ! 544J +  !C""7  G" )  !0( + ""  >!" " (" ,",



123415446  -=13-   +, !,G"!!"!"! *!"+ !!"*("*"!EE""* !,"!!*I-(7 ! !!!!*6(G!,"">"""!*> !!*I- (*3(G!7

37 !!"**!+*,! ") ,",">,* !!"  *!"" / -7 0 !    ,", *!, / ) "* *)(" *",  *" * 2! *,G! 544J " !L !   *" * . *,G!544J7

<7 !!!*54C(!5446!!"**)"**, ">+""C">,G*!""! ,(,7! +) >+!*I-(,",>D,)"!*! " ""!+ *?* , ?'+"!"!("/) 7 !0+"* >"", +,* !*!!*I-(" )" ,/""! ! *6(G!7G->*,* ""!"*"G !("+) '!,7

;7   !,  * 52 >,(!! 5446 )  "  !C" * !!7 !0 !E" >!, ! "" ! !  0!  !!" *(" (! )C"*)"!","!*!!*I-(+)EE" -*/ *)"!" !,(7

247  !G * ,  !*,   !" ! * !" + )" "  *" * 55 ! 54467  ""   ! !,"" * )   >!,+*,! "(",",">,(G"+"  2! *,G! 544J   * )("7   >!, ,E" +  !!" )("  >" )GC" * "  *)(!""  !("7 ! )>>  >" +  !!" " >!,  !( +)  (*!"   !*I-( "  !!(" !  +  " ! !?, " * )K"! >!"  ,/!*,*, !)>>7,+*G" *)!,",E>,!*)"!"",, ?+*=2"G!544= "*!7! !,""*) ) D +!! !+ )>> (" >" !, / "" !7  !!"  !  !"  D +,("+)(">"/) ("*"*!*I-(+ >"+!+" !*""!(">!,+-,"" *",D !?* ,7! !,""*) "",>" *+" )  ,"" *", / "" ! '" * *>>", * !,!" !*>>,!"7

)*)*,",E!*,/CE!7



123415446  -J13-   * ) 

27 E(!)!E"C*!9:,",*>,""",*0 2!B"544= !G"*! ,*6CE *" !,*""(- !,*"6 ,""2.CE!9!"72"7 !"6. :7

&"/)"*),"*2.CE! ! !G>,*,! 53C(!544J9 M2=424.:!* E(* ",2=>,(!!  * ""!"!!E" !""" !G"*!  * ,E!  ! / "! CE ""!  * )""" * ),"*(DCE!7

57 >!," / A!"7 6.  7 2 "7  ?7 <   !G " * !N""+*""" !,(/)!" 6. +"!"(/>,*,!!)!-?@EGE"!" )*",*)(G",*56C2;<57

 ,"* !G","G7

=7 >,*,!! !"E,,!**!"*!*."G! 54449 :""!,(E!2!C(!544="!N"*>" *G!* ",E***!7&! ",! "*(!+*!"A +*"K"!"!?,/0! * ! +!0E G"(E!"O >"C!*+"*,"!"" !*"9 M2=45=4*7272P ==6*7275P M25;J*7275P M253J.3*7225.2=. *7JG"!,>,!:7!0E* !,*!+"/A +" !,!(*0C!*"!,(E!9 M223;=*7.G225=.4 *7JP # 2;;<Q=3 7=2.*7=G:7 ) +* *) 07

J7 "!C",*>! "*, !,( ! !,"!!"!(G 9!"76./.4 :7 >>"">"*)(""", (,"** !!!""(G+)" !!  "",7

67  "E !" !  +" * (!   " >E,  !!" " C">,"" !"7

.7 D "! *   >,*,! ! )!-?@E 9 : )!, + >" (! * !"" *)! *" ( )" * )>> * "!(  ,"""! !*!""+) "!G"DE,* !,("! ?@E)G!,E!7G !"!*?!?!*"!("*  >!! D !! " * "!@7  " " * !" ! D !



123415446  -613-   !"(  !?, * "!( " ! ! / ,!!   ""*  " +)D"!"*D!,*)>!""D""  ,,+" ! ,9!"723725"="G :7

 *!" * )!, / )*", "  * !+) " ,"G + - )G!(   !! " * "!@ * ?@E   "!" * )"!", ,""""!>"!((G !," /  ! * !?, * "!(  )"!! "  "> (G  !  !" K? ! !""*,!"*! !," *  G" 9>7 !"7 =4 7 2 *   *  "!  (E!  2! C"544=:7

   * )D! * *!" / )*", " >D,  >" *  E!(",*>"7*!,* "*2/26C!* >",E0!)!"J675*)!*9 :7

&)E" * ! !"(  !?, * "!(  (" / >(!! )",E!" !> * !, *"  " " *>> ! * !?,!"!?,*) 9!"76;75 :7

 !! !"( / )*", * ?@E ,"G !  !,"!" *) "" / ), 9& : !,(" + )!, + )G!(   !! " * "!@   "!" * )"!",  ,"" ""  !>"  "!((G+"E,!*" ">(G/  !*!?,*"!(+) "C"*(! " ** *!"/)*",9==:7

C! !** !G>,*,!*!9- !0 M :>!+ G!("* !! "*"!@">DG*"/  **!"/)*",9>7 M *52>,(!!544= ;6145:7 M  !  +   C! !*  ?@! +   !*  /  "!" *   * "!@ E, ! )"!",  ,"" *" K"! ", "*,*!* !""*)*>>,!+ *)",!K"7")" C">,!+)!, !," /  "!" *   ! *) > * *"  ! K"! !", *! /  + )!,  )"  D,  ,*"" !  G9>7 M *J"G!5442 2J6142"C! !*",:7

37 ) 0!!")"+,",*C">"*!+,"" ! , !*">+ ("K"!,!","!D7)>> ! ! ,", (!" * "" !G,"+ ! !!! " >D *   >>" "@" ! +  0!  !*! " *  +  !*I ( ,"" / ""   ! !",7 )"! " !   *("  >>" *!)>>/'!">(+,+""/"!! !0 (! *, ,  !*I-(7  "!  !!" * *! +  ! 



123415446  -.13-   ),"" >""  * ",R *) !" )>> '  -K !, *)"! !")D !,**) *!"7 !,"+) ("*"! ",*!,!"*!!" !" ""!/,*)>"("* ! !! 7

 !"*! ! ,+" "  ( *  C! !* ", +  !!")"  !,",!*I-( !0(!(!"0! " !*">(G7 ,+"(+ !,0*" C">"*,*"K"!,7

<7 !!"+G""E**!"/**, +!">D, ) 0/2A644>!7

SSSSS



123415446  -313-  

)   1  ) * **  )*   



3,/4/   5  6// /  2" $7' 8

  4/ 

27 ,!!!!(G7

 4/

57 )*"7

=7 ,+*,! "*56!544J*K+ ">E,!!" !*,*2.*,G!544=7

J7 *) /(!!!!"/"!**, *2A644>!7

67 >!  !" *  +) (" >!! !! "!  !," !!K" *  *, * =4 C! *0  ">" !  !*, *!,  !G >,*,! * ! &?TI!?>+ . .44J     "! D !7  *,  " K"! !E,7  ,! *"R : *+! D""+*,!!"*,!G"!" **, ""+,P G: D ! ! + ">  " (! **! "" "! *,P : !"!  E"!   *  ! !,""7 &  ,!  ""   "! ,," ,,!,  ""! : G: " : -*  !G>,*,!*! !! "!!"0!!!!+) *(!*,!!!!(G7,!*!!"!!' * !( + !" C"  +  *, ""+, " )(  * +,",D ,*,!!"9!"72=524."24<:7  E!>>!R  !,*"R    &!! &G    

  >!* !," !!K""">,D !""&!,"!"*) ""/ ), !E!>>



123415446