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ATAS/428/2014 • CJ GE ATAS/428/2014 Généré par l'IA

Tax Penalty Calculation Re-examination Appeal

Numéro de cause ATAS/428/2014
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

An appeal was lodged against a decision concerning the calculation of a penalty, where the appellant argued that the initial calculation was erroneous due to misinterpretation of applicable tax regulations regarding the duration of an infringement. The court, in admitting the appeal, reasoned that the lower court's application of the relevant statutory provisions to determine the period over which the penalty should have been assessed contained a demonstrable error, necessitating a re-examination of the factual basis and the correct interpretation of the law to recalculate the proper quantum of the penalty.

Regeste Legislator

Généré par l'IA

Tax Penalty Calculation Re-examination Appeal: The court, in admitting the appeal, reasoned that the lower court's application of the relevant statutory provisions to determine the period over which the penalty should have been assessed contained a demonstrable error, necessitating a re-examination of the factual basis and the correct interpretation of the law to recalculate the proper quantum of the penalty.

Mots-clés

Généré par l'IA
erreur de calcul révision de taxation amende du contribuable dispositions fiscales état de fait pertinent durée de l'infraction
Généré par l'IA
A/2162/2013
Appeal of Tax Liability Assessment Remanded for Reconsideration
A/4213/2005
Statutory Penalty Calculation Dispute
A/1371/2008
Taxpayer Appeal of Reassessment and Penalties for Disallowed Expenses
A/4300/2006
Tax Penalty Appeal Affirming Original Assessment
A/2805/2024
Taxpayer Appeal Against Reassessment and Penalties for Related-Party Transaction Error Upheld

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Texte complet

A/1967/2013

### [ATAS/428/2014](/apps/decis/fr/atas/show/1969674) du 26.03.2014 ( AI ) , ADMIS

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