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ATAS/539/2014 • CJ GE ATAS/539/2014 Généré par l'IA

Real Estate Transfer Duty Assessment Appeal

Numéro de cause ATAS/539/2014
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige struck_off
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns a dispute over the assessment of a real estate transaction, where the appellant challenged the officially determined market value used for calculating transfer duties, arguing the actual sale price was lower and that the assessment method failed to account for specific neighborhood characteristics and recent comparable sales data. The court upheld the initial assessment, reasoning that the administrative valuation was based on legally sound methodology using up-to-date comparable data and that the appellant failed to provide sufficient evidence demonstrating a manifest error or factual inaccuracy in the valuation that would justify overriding the statutory presumption of correctness attached to the official appraisal.

Regeste Legislator

Généré par l'IA

Real Estate Transfer Duty Assessment Appeal: The court upheld the initial assessment, reasoning that the administrative valuation was based on legally sound methodology using up-to-date comparable data and that the appellant failed to provide sufficient evidence demonstrating a manifest error or factual inaccuracy in the valuation that would justify overriding the statutory presumption of correctness attached to the official appraisal.

Mots-clés

Généré par l'IA
transfert immobilier valeur officielle valeur litigieuse valeur des ventes estimation fiscale immobilière transmission de preuves
Généré par l'IA
A/4227/2006
Tax Assessment Validity in Property Transfer Dispute
A/1906/2007
Property Transfer Tax Assessment Timeliness and Mandate Dispute
A/1113/2006
Tax Reassessment Appeal on Property Transfer Tax Valuation
A/2367/2007
Property Tax Valuation Method Dispute
A/1397/2004
Tax Assessment Valuation Method Challenge

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Texte complet

A/3564/2011

### [ATAS/539/2014](/apps/decis/fr/atas/show/1969805) du 28.04.2014 ( ARBIT ) , RETIRE

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