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ATAS/326/2003 • CJ GE ATAS/326/2003 Généré par l'IA

Statutory Interpretation of Financial Obligation Calculation Base

Numéro de cause ATAS/326/2003
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 matter concerned the proper construction of statutory language relating to the calculation of a financial obligation, specifically involving an interpretation of whether a particular factor should be included or excluded from the base upon which a percentage was applied. The court reasoned that the plain language and context of the governing statute mandated the inclusion of the disputed factor in the calculation base, affirming the lower court's determination that the statutory provision required a broad interpretation to effectuate the legislative intent, which favored maximizing the intended financial assessment.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Financial Obligation Calculation Base: The court reasoned that the plain language and context of the governing statute mandated the inclusion of the disputed factor in the calculation base, affirming the lower court's determination that the statutory provision required a broad interpretation to effectuate the legislative intent, which favored maximizing the intended financial assessment.

Mots-clés

Généré par l'IA
dispositions financières examen de la situation financière interprétation du contrat respect des conditions légales droit fiscal intérêt moratoire légal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Costs are imposed on the appellant who lost the appeal.
Généré par l'IA
A/5001/2007
Statutory Interpretation of Monetary Obligation Calculation
A/333/2005
Contractual Interpretation Over Statutory Default in Financial Obligation Calculation
A/1600/2002
Regulatory Interpretation of Financial Obligation Calculation
A/1593/2003
Contract Interpretation Regarding Financial Obligation Calculation
A/2661/2006
Statutory Interpretation of Financial Penalty Calculation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Costs are imposed on the appellant who lost the appeal.

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