Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/472/2005 • CJ GE ATAS/472/2005 Généré par l'IA

Disputes Over Prior Judgment Allocations and Liabilities

Numéro de cause ATAS/472/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns disputes over various allocations and liabilities determined in prior judgments from 2330 through 2338. The court addressed multiple points of contention, including challenges to specific allocations of benefits and obligations, the application of prior judicial findings to different tax periods, and the propriety of certain deductions or adjustments related to the prior judgments. The court reasoned by analyzing the controlling statutes and prior case law, ultimately affirming or modifying the prior judgments based on the specific circumstances presented for each contested issue, often focusing on the proper interpretation and temporal application of the underlying judicial determinations across the respective years in question.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Disputes Over Prior Judgment Allocations and Liabilities: The court addressed multiple points of contention, including challenges to specific allocations of benefits and obligations, the application of prior judicial findings to different tax periods, and the propriety of certain deductions or adjustments related to the prior judgments. The court reasoned by analyzing the controlling statutes and prior case law, ultimately affirming or modifying the prior judgments based on the specific circumstances presented for each contested issue, often focusing on the proper interpretation and temporal application of the underlying judicial determinations across the respective years in question.

Mots-clés

Généré par l'IA
interprétation de l'arrêt droit des obligations régularisation des déductions assujettissement à l'impôt valeur litigieuse imputation des paiements

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive (Order 1) for imposing court costs on the appellant.
Art. 64 LTF
Cited in the dispositive (Order 1) regarding the provision of legal aid to the appellant.
Généré par l'IA
A/3497/2006
Effect of Prior Judgments on Current Liabilities
A/1785/2006
Interpretation of Prior Judgments and Damages Calculation
A/4391/2005
Application of Res Judicata to Prior Judgments
A/1066/2006
Finality of Prior Judgments in Subsequent Litigation
A/458/2005
Contract Disputes and Prior Judgment Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive (Order 1) for imposing court costs on the appellant.

Art. 64 LTF

Cited in the dispositive (Order 1) regarding the provision of legal aid to the appellant.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet



               $%&'$())* $'+($())*



, ", -  ,- -

&.  /0 1 ! () 2! ())* 



  !"""#$%"% !&%'&% %!%'  (")#'*#"'!""+

!'%

,,        ,     ,   "'"# %!' -./0 123456+

              ! " !#

   (274(  

 3

1+  :"(&%5;%!%'< %"#1==06!"% # '5%>?'#1==8'1==9+ '!"""#$56&"2331+

2+ &"1=== 6"'#&%#!#&!> ?'%#"'&%5)+  @##?"" ) "(%'    %' !&#'"% &!% -   ?' "" *  &"  1% A6"% 2331   &%''"! !&#'"% ?##%+

8+  11 !'!@% 2331   %!%'  %&"   )!'"! ?"" &%5   " )!'"! ?"" &!% &%!  '"6"'# %'"6 :"(&%5;"<+ '"!"'*!"%6"'%B !'"!&!%?'A*)81#@%1===+

0+ 0&'@%2331 !"%#%"'$"*)"'!%""' %!%'$&%6!"%!'"!?""&!%%>?'+

/+ 0A6"%2332 "%*"!"%&%!'"! &"%!'?"&!6!"%%%#""!+

9+ 06%"2332 "&@"*'!6!"-CD:"(&%5  < '''#*!"%6"'#'#"@##?")""'# -CD&"14&'@%1==4A*)81#@%1===+!'"! ?"")6"'&#'#&E#51%A6"%2333+

F+ F&'@%2332 "%*"!"%''''"! "!&'"! ''''!"'"!&%!"#&'+

4+ 4!'!@%2332 )??"'!&!&'"!'!56'''# *!"%#'"'&%'"&!%1%6%"2332'* %!%'%#""'$56&"81A6"%2331+

=+ % #""!  2= !'!@% 2332   "  %?#  6%%  !'"! ?""$%!%'%6'*)""*"'AD'#&%'"! &%#"' $ *"  D%  ?' #'"' !?"#  !  A'"?"'"? !%' )'"6"'#!#&!>6'"!*)"%6"'&)!'"!?""+

13+ 14A"'2338 ""'%&#"'!!&'"! ,  "$ % A')'"6"'#!"%+

11+  12 !6@% 2330   %!%'  %*"   "  6%'  !'"! ?""   ?6% &"  1% A6"% 2333   %6' *



78907233/  (874(   !"%   )*"''"' &  !'"'"! , '  !'%"@"' &$)'%'"?" !'6"'D%+

12+ F#@%2330  %"@&%"5%"'"!'&%"6!% %"D  #&!>  '   "' )>%"  !)'!%"'#&%'%?''''%"@#%D%$%!%'+ AD'''%#?!%?#6%"%233/+

18+  10 A6"% 233/   "  %?# )'%%  '"5% %     %!%'  12 !6@% 2330   !"#%' *  !"'"! &!%  %#>)#'"'&%&"+

10+ 1F?#6%"%233/ %!%'%!%!'%#""!10A6"%233/  " &%5  %"@ '!  % !"   !' $  !'''"!   "'#   #""!   "  2= !'!@% 2332  $ )'"!    10 A6"% 233/ ' $  !'"!   "  &"'  !'"! ?"" %%"#%# ' $ 6"%+ %#@'    #)"'"!!"%'!"%  "+

%6#*#""!2=!'!@%2332)#'"'&"D#'!'"?"'"! )#'"'&&%!6#+%"% ")D""'&)#""!?!%%? )!'"! ?""+   )!'"!  12 !6@% 2330 )#'"' !&%#>+ '!'-E&!'-5 %#>6"'.'% ??'#5!%*#""!2=!'!@%2332#'"'"?''%%!#+

 ?"' '"% !&'  ?"' * !"%  )6"' ?"' A" ?!%"  !' # &%  "+  "%!' )#'"' ! !"?"#   % !'@+ ,%  ?!   6"' %!"' > !'"!?"" &"*)6"'D%?'&"1=== * AD'"6!%6"'!?"%#+

1/+  21 ?#6%"% 233/   %!%'  '%" !&"  AD'  "6!% $  "+ ("%20?#6%"%233/#""!&%*!#5 1%?#6%"%233/!'"!?""$%!%'&!%>?'+

19+ 81%233/ "!%A'%!%+,)D"'#""! 2=!'!@%2332 !"%!%'#'"'6!'%!"%% 2330+ &%#"#*!&"#""!!'"?"#)#'"'A""D#+

1F+  0 " 233/   %!%'  %#&"*#+ )"'"#  %!# $ &"*% &% !%%"%13"233/+



78907233/  (074(  



 

1+ !"D6!"%G!%D"'"!A"""%:<#'#!"?"#'"'"'#  51%!H'2338  %"@'!%!" !&!#/ AD !'&%#"''6"(&%#"' /&&#''19AD% :%'+1'+%'/9 <+

,"'$G'"!G#'"!19AD% &% %"@?##% 2FA6"%2330: I183139< % !"D6!"!&'# 18 ?#6%"%   "&!"'"! '%"'!"% %D' &%'''  %"@ '!  % !"  "#D%  % $ '%!" AD '"'"%     G'''G#'"!!6>AD%+

2+ !?!%#'$)%'+/9+2'+  %"@'!% !"!J'"'"*!'''"!&%#6$G%'"84 !" '! %  !'"! ?""  1% % 1==9 : I<+ , !&#'&!%AD%G&5'""#'@"+

8+ ' "'"D">  )&5  %?   "  %!"#%%  #""!  2=!'!@%2332 %?'$%!%''!'%!"'$!'"!?""+ %& %!%'"6!*#D'"'#''%"5%#""!+

0+ ,!&%""&D##%%!"'%!" )""'%'"!&' %!"#%%  #""! ?!%' &#  ?!%  -! AD# ' % *'!%"'#A"""%)'&&%!!#*'?! $!"'"! *)!"'!'%%!#'*%'"?"'"!%6.'"&!%' !'@: I12909!"+2@ 12/89=!"+2'%%.'"'#<+

,!  A%"&%   AD  &' & !'%"% )""'%'"! $ %!"#%%#""!'%#?!%+ )'&!%*!"#""!&%* )""'%'"!%?#)'%%'"5%%%!"#%'"! &'.'%''*#&%6!"%!%%!"'""'%'"?+ %6-  " )""'%'"! '%  '"5% %  '  ' >" "  !"'"!)%!"#%'"!!'%&" 6'''%?!&% !6#""!%? ("'&'"@).'%''*#&%6!") %!% : I 11F  18 !"+ 2  119  98 '  %#?#%<+   %!"#%'"! " ?' "'"D%  %#6""! ) #""! '%#  ?!% ?!%  $ * )""'%'"! ' '  &%!#% !%* !' #!6%'?"'!6>!!6>!E&%6&'"@ !"%$&&%#"'"!A%""*"??#%': I12221!"+8 121  0 !"+ 9 '  %%.' "'#<+ "  $  "??#%  %? )'%%  '"5%%%!"#%'"! %?)'%%'"5%%



78907233/  (/74(     %#6""! ) #""! '%#  ?!% &'(" .'% ''*# &%  6!"%!%%!"'""'%'"?: I9%2338 /F732<+

/+ G%'+2 "#1 I#?""'%A''"!"';

< &%!%"#%6"G&!E%'G??""%$ "G!'"!?""!G&!E%&%!"! !"""#'!K @<  &%!  !"""#   '!  *" >%'  '"6"'# "#&' ! *" &"'  !'"'"! $ G%(6"" ' %6"6'''*%"#G&!E%!'!'"%K <  &%!  '"6"'# %'"6  !"""#   '! ' A''" $  !" ?##% % G%(6"" ' %6"6'   23 #@%1=09+

 ,!G%'+8 I;  &%!A''"$!"&'@##?""%&%''"!" D%G!&"%?'!">%G'!%"'#&%'! !%"G'%'""5%&%#&!#%''%@+

2 ," > &%! A''" $  !" %&"'  $ )#D%  . ?'   !"'"!  )"# &%"%   %!"' > &%''"! &&%'"' &%!%%&%"!%"'#;

< $&%!*"D%?'K @< $&%!*">%)'!%"'#&%'K < $  &%! *"  ! '%'"  "5% &%#&!#%' ' %@+

8 !%* )?' ' !  D% !A!"'   &%' ' *)" !' '! > A''" $  !"   &%''"!  !' !%#  &% !%%  &%"!%"'#;

< $">&%'*">%'"6"'#%'"6K @< $ "  > &%' *)" #"D !A!"''  " '! > >%''"6"'#%'"6+

>'%G%'+= I;  .?'!&%!"'$&G!'"!.D%+  ,! %#%6  "&!"'"! &%'""5%  %5D' G>#'"! !  !6'"! ' !% 6"# $ G%'" 0/  "# 2   !'"!



78907233/  (974(   &%#6&%&%#'!"!'&".?'!6%%!"'$ &%''"!?""6%'G'%#D"'"!!%&&!%' %6"%#D"&%%!"'&@""'%!"'%'"!+

 G%'+=+2 IG!#"$#@'!%!!&'"!&%% !" :?+ #!%"  % !" 1==9  &+ 1200<+  @'  '' "&!"'"! 6" $ #6"'%    &%''"! ' $ &.-% *  &%' &"'-!""% $%D%# %#D"&?6!%@!&%G%#D"$ G'% "6'  &%''"! *G" #"%' !@'"%+ G' "" *  !""!%!%'"5%G!'"!?"":  I< !&#'' A*G 81 A"' 2338  6"' '%-#  !?"' &!"'"?  !&#'  &&"*'  &%""&   &%"!%"'#   '& :?+ !'' AD'  I29?#6%"%1===+ +'AD'116%"2338 ++<+

%"%  %"@#AD#* !%*&%''%6"'  '! "??#%'   '!  %#"  G?' ' !&#'' &!% 6%%  !'"! ?"" :%%.'  ,  / 6%" 233/  ,729F7233/ &+0<+

9+  G&5  " !6"' G''% *     %!%'  12 !6@%2330#*"6'$%#6""!#""!"  2= !'!@% 2332 ' ! & $    %!"#%'"!    *G "6!*  AD'  %"@  &%"5% "' $ G&&"   ?"' !6  $ 6!"% * +   ??'"6' >%#  '"6"'# G"?!%'"" "#&'   *G" G#'"' & &!"@ G#'@"% '#%"%'  ?'  !@!%'"!  G"'#%#+ %   ?"' ' &'"@  !"% $  &&%#"'"! A%""* "??#%'   "''"!   %!%' !&&!%&#%"!1%A6"%233181%2332%' * +  #'"' !% !"""# $ 56 " @" &!%  &#%"! @#*'  5  1% 6%" 2332  ' $ * +  G' !"""#   '!  +  ??'  5  1% 6%" 2332   %!%' '"6"'#%'"6'!"""#$566>?'  !'  #'"'  D% ' G'!%"'# &%'  6"' %!"' > !'"! ?""    G%'+ 2 '+   I 5 !% * +   &!6"' 6!"% %!"'   '' *G"#&' !"""# %  '!    $  !'"! ?"" 6!" &!% '' . &#%"! :%'+ 10   !" 6!" %  !'"! ?"" L , 489+31<+  %6-  '#%"%'  1% 6%" 2332   '''  . 6#%# G"#&'  +  &%' & G''% *  %!%'  %!"' > !'"!?""5!%*G"&'.'%>*+ @##?"""' G%'+2+1'+@  I'8+8'+  I %"% %'"&%#6!E'&%"!%"'#G!'%!"G!'"!&%'*">% '"6"'#%'"6+ !#* G'$'!%'*G"'"#%?#%#6"%



78907233/  (F74(   #""!2=!'!@%2332&!%'"%!&'?"'*+ >%#'"6"'#$'"'%G"#&''!51%6%" 2332 *"!6%%!"'%!%'$!'"!?""5'' ' !%#%6&%%"&'"!+

=+  %!"' > !'"! ?"" %%"#%#  &%%"' &% 2  $ !&'%  !' !M  @##?"""%   !"  ! %!"' $ &%6!"%  !'"! ?"" "  & '% /  &%5  ?"  !" &!% *  #'"' +  G!%%  " !6"'  '"% !&'    ""'"%!%'11!'!@%2331*@"#'##&!# #"2581A6"%2331 '$&%'"%*!&'!"#%% *%!%'6"'!" &%!!6!""D6!"  ! %!"' > !'"! ?""   '!+ % "%   #"  &%%"&'"!  /  &"  1% 6%" 2332 G' & ! & ''"'+  !#*   %!%'  %!"' $ G!'%!" G!'"! ?"" 5  1%6%" 2332 :%'+ 12  I ' %%.'  ,  1% % 233/ ( ,720/7233/<+

13+  6   *" &%#5   %!% % &%'"' "   #""!  10?#6%"% 233/ '   2= A6"% 2332 # ' "' *  %!%'  %!"'$!'"!?""51%6%"2332+

11+  )"  "'"D   ""'#  1333 ?% % !# $  %!%' $ -%D)"'"#+



78907233/  (474(  

 - 3  ", -  ,- -

!

4/5   6  7   8# 9&(  :

  5 

1+ #%%!%%6@K

! 5

2+ )'&%'"'K

8+   #""!  10 A6"% 233/ '  2= !'!@% 2332   " '!D6!"!&'"!K

0+ '%!"$ !'"!?""&!%?'5 1%6%"2332K

/+ !)"'"#$6%%$%!%'""'#1333?%+  D%??"5%;  %#"';   E, #%" 

!&"!?!%&%#'%%.''!'"?"#>&%'"&%D%??



78907233/