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ATAS/407/2006 • CJ GE ATAS/407/2006 Généré par l'IA

Tax Statute Validity and Due Process in Collection Procedures

Numéro de cause ATAS/407/2006
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

The appellant challenged a lower court's decision upholding the validity of a statute imposing a tax, asserting that the statute violated constitutional protections by authorizing collection actions that imposed undue burdens and lacked proper judicial review for assessment determinations. The court reasoned that the statutory provisions allowing for summary collection without a prior judicial determination of the underlying assessment's validity were permissible because the statute afforded adequate post-collection remedies for challenging the assessment, thereby satisfying due process requirements by providing a meaningful opportunity to be heard.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Tax Statute Validity and Due Process in Collection Procedures: The court reasoned that the statutory provisions allowing for summary collection without a prior judicial determination of the underlying assessment's validity were permissible because the statute afforded adequate post-collection remedies for challenging the assessment, thereby satisfying due process requirements by providing a meaningful opportunity to be heard.

Mots-clés

Généré par l'IA
validité de la taxation fiscale perception de l'impôt modalités d'évaluation dispositions fiscales exigence constitutionnelle contrôle juridictionnel

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied to rule on the costs of the federal appeal (costs imposed on the appellant).
Art. 64 LTF
Applied to rule on the request for legal aid (granted to the appellant).
Généré par l'IA
A/606/2007
Tax Statute Validity Challenge
A/3081/2006
Tax Assessment Procedures and Constitutionality
A/1480/2006
Property Tax Assessment Validity and Constitutional Challenge
A/932/2007
Property Tax Assessment Statute Validity Challenge
A/1409/2001
Appeal Concerning Tax Statute Constitutionality and Application

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied to rule on the costs of the federal appeal (costs imposed on the appellant).

Art. 64 LTF

Applied to rule on the request for legal aid (granted to the appellant).

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Texte complet



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