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ATAS/472/2007 • CJ GE ATAS/472/2007 Généré par l'IA

Statutory Application to Retroactive Financial Instruments

Numéro de cause ATAS/472/2007
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 matter concerned the application of a statute regarding the validity of certain financial transactions, specifically those occurring between two defined time periods, where the primary issue was whether a document executed outside the statutory timeframe but related to an earlier obligation was subject to the statute's requirements. The court reasoned that the statute's intent was to regulate transactions occurring within the specified calendar years and that an instrument merely referencing or relating back to a prior transaction, but executed later, was not governed by the statute unless the language clearly indicated retroactive application, ultimately finding the document in question was not controlled by the restrictive statute.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Application to Retroactive Financial Instruments: The court reasoned that the statute's intent was to regulate transactions occurring within the specified calendar years and that an instrument merely referencing or relating back to a prior transaction, but executed later, was not governed by the statute unless the language clearly indicated retroactive application, ultimately finding the document in question was not controlled by the restrictive statute.

Mots-clés

Généré par l'IA
instruments financiers condition légale législation rétroactive exercice annuel entrée en force opérations imposables

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The court ruled on the costs of the appeal proceedings.
Généré par l'IA
A/816/2004
Statutory Interpretation of Retroactive Application of Financial Disclosure Law
A/3514/2005
Application of Retroactive Statutory Amendments to Multi-Date Transactions
A/1169/2007
Retroactive Tax Application and Legal Certainty
A/754/2006
Statutory Amendment Retroactivity Challenge
A/3264/2005
Statutory Amendment Applicability to Retroactive Interest Rates

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The court ruled on the costs of the appeal proceedings.

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