ATAS/415/2007 · Art. 66 al. 1 LTF

ATAS/415/2007 · Administrative Finding vs. Successor Liability Claim Preclusion (Cour de Justice (Cour civile))

Synthèse Legislator

Généré par l'IA

The appellate court considered whether a prior administrative finding that an individual was not liable for specific corporate debts following an asset transfer precluded a later statutory claim against that individual for the same debts. The court reasoned that the administrative proceeding, which focused narrowly on the liability of the individual under specific statutes related to asset disposition, did not involve a definitive determination of the merits of the later statutory claim regarding successor liability; therefore, the prior finding did not have preclusive effect due to differences in the scope of the issues litigated and the applicable standards of proof between the two proceedings.

Regeste Legislator

Officiel

; ALLOCATION FAMILIALE(AFA) ; DROIT À LA PRESTATION D'ASSURANCE ; UTILISATION ; VERSEMENT DE LA PRESTATION D'ASSURANCE ; VERSEMENT EN MAINS D'UN TIERS ; ADÉQUATION ; GARANTIE DE L'EMPLOI CONFORME AU BUT ; NOTAIRE ; FORME AUTHENTIQUE ; APPRÉCIATION DES PREUVES ; FORCE PROBANTE ; MOYEN DE PREUVE ; PREUVE | LAF4

Mots-clés

Généré par l'IA

responsabilité de l'ayant cause patrimoine administratif procédures connexes dette sociale réclamation administrative préalable décision préjudicielle sur l'assujettissement fiscal

Dispositions légales citées

Généré par l'IA

Art. 66 al. 1 LTF

Cited for the allocation of procedural costs.

Généré par l'IA

A/3099/2005

Prior Liability Finding Not Preclusive Due to Settlement in Subsequent Administrative Hearing

C/25265/2005

Successor Liability for Predecessor's Employment Debts

A/2618/2015

Administrator's Claim Offset by Estate's Director Liability Claim Annulled

A/4709/2007

Issue Preclusion in Benefit Entitlement Based on Prior Administrative Finding of Missed Condition Precedent

A/2140/2003

Successor Liability Claim Rejected Based on Prior Unrelated Judgment

Questions juridiques clés extraites par Legislator

Généré par l'IA

Art. 66 al. 1 LTF

Cited for the allocation of procedural costs.

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Administrative Finding vs. Successor Liability Claim Preclusion

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Décisions connexes

Questions juridiques clés extraites par Legislator

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