Legislator Jurisprudence & Législation
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ATAS/393/2007 • CJ GE ATAS/393/2007 Généré par l'IA

Supersedeas Bond Interest Accrual Date Post-Appeal

Numéro de cause ATAS/393/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involves an appeal concerning the calculation of interest due on a judgment, specifically focusing on the date from which statutory interest should apply to portions of the award that were subject to an appeal bond. The court reasoned that while the general rule mandates interest from the date of the original judgment, when a supersedeas bond is posted, statutory interest accrues only from the date the judgment is affirmed or the appeal is otherwise resolved, because the bond ensures the judgment debtor is not unjustly enriched by withholding the funds during the appeal process, and therefore, interest on the amount covered by the bond should run from the date of affirmation, not the initial judgment date.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 68 al. 2 LTF; Supersedeas Bond Interest Accrual Date Post-Appeal: The court reasoned that while the general rule mandates interest from the date of the original judgment, when a supersedeas bond is posted, statutory interest accrues only from the date the judgment is affirmed or the appeal is otherwise resolved, because the bond ensures the judgment debtor is not unjustly enriched by withholding the funds during the appeal process, and therefore, interest on the amount covered by the bond should run from the date of affirmation, not the initial judgment date.

Mots-clés

Généré par l'IA
cours des intérêts obligation déduction des intérêts passifs décision anticipée en matière fiscale intérêt à la constatation interprétation de l'arrêt

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive concerning the allocation of costs for the federal court proceedings.
Art. 68 al. 2 LTF
Cited in the dispositive concerning the allocation of costs for the federal court proceedings.
Généré par l'IA
A/1672/2002
Interest Accrual Date on Remand Following Conditional Judgment
A/393/2001
Post-Judgment Interest Calculation on Settled Debt
A/1314/2004
Interest Accrual Date in Complex Judgment Calculation
C/12101/2022
Appeal Regarding Interest Accrual Date on Debt Established by Criminal Conviction
A/1382/2006
Post-Judgment Interest Accrual Upon Entry of Judgment Despite Post-Judgment Motions or Appeals

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive concerning the allocation of costs for the federal court proceedings.

Art. 68 al. 2 LTF

Cited in the dispositive concerning the allocation of costs for the federal court proceedings.

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