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ATAS/308/2006 • CJ GE ATAS/308/2006 Généré par l'IA

Statutory Interpretation of Retroactive Tax Credit Computation

Numéro de cause ATAS/308/2006
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

A party sought review of a decision that interpreted a statutory provision regarding the computation of certain tax credits, specifically challenging the calculation method used for prior years following a revision of the statute in 1998, and the core issue involved whether the applicable statutory text from 1990 continued to govern pre-1998 calculations despite the 1998 amendment's retroactive application clause. The court reasoned that the 1998 amendment, which explicitly applied retroactively, superseded the prior statutory language for all relevant years, meaning the calculation method mandated by the later statute must be applied consistently, thereby affirming the challenged determination that the prior method was erroneous because it did not conform to the retroactively applicable 1998 text.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Retroactive Tax Credit Computation: The court reasoned that the 1998 amendment, which explicitly applied retroactively, superseded the prior statutory language for all relevant years, meaning the calculation method mandated by the later statute must be applied consistently, thereby affirming the challenged determination that the prior method was erroneous because it did not conform to the retroactively applicable 1998 text.

Mots-clés

Généré par l'IA
dispositions fiscales méthode de calcul décision anticipée en matière fiscale législation rétroactive demande de révision remboursement fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied for ordering the payment of court fees.
Généré par l'IA
A/2496/2004
Tax Credit Calculation and Statutory Interpretation
A/1274/2005
Tax Credit Calculation Based on Statutory Enactment Date
A/4351/2006
Tax Credit Eligibility and Calculation Dispute
A/1477/2007
Service Credit Calculation Dispute Regarding Retroactive Statute Application
A/1500/2005
Tax Amendments Retroactive Application Overruling Judicial Judgments

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied for ordering the payment of court fees.

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Texte complet

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