Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/566/2004 • CJ GE ATAS/566/2004 Généré par l'IA

Tax Liability Calculation Dispute Over Favorable Treatment

Numéro de cause ATAS/566/2004
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

A dispute arose concerning the application of a statutory provision regarding the calculation of a particular tax liability for a specific period, with the core disagreement centering on whether certain financial transactions qualified for a favorable tax treatment under that provision. The court reasoned that the relevant statutory language, when viewed in context with legislative intent and prior administrative interpretations, clearly dictated that the transactions in question did not meet the necessary prerequisites for the intended benefit, thus affirming the assessment based on the standard calculation method.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Liability Calculation Dispute Over Favorable Treatment: The court reasoned that the relevant statutory language, when viewed in context with legislative intent and prior administrative interpretations, clearly dictated that the transactions in question did not meet the necessary prerequisites for the intended benefit, thus affirming the assessment based on the standard calculation method.

Mots-clés

Généré par l'IA
assujettissement à l'impôt calcul de la prestation taxations fiscales dispositions financières transaction financière procès fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
This provision was cited in the dispositive to regulate the costs of the proceedings.
Généré par l'IA
A/4351/2006
Tax Credit Eligibility and Calculation Dispute
A/595/2005
Tax Liability Calculation Dispute Over Multiple Taxation
A/5001/2007
Statutory Interpretation of Monetary Obligation Calculation
A/420/2007
Statutory Penalty Calculation Dispute
A/2496/2004
Tax Credit Calculation and Statutory Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

This provision was cited in the dispositive to regulate the costs of the proceedings.

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 ! (&&) 



  2222222222 !"#!$%%$$ &  ! & $  '&  "!



! 

33  -  -4+*5 -   % $!$# ()*+,"



             !"

   32-43     # $! % !$$,%$ 5



%$% !$ % !$%2%#6 20042  78$!18$!20095



: %$! "!  !$+!!% $, %$ ;%#$$ %.. 2002$!#%$  "(#+:  "$! !$ ,! % :<<$  !!     #%$ => !$? ;     #$; =!!! +  %   !    6 % %!  %$!     !  "!!$"$!#+.00@ !A?!%#$$!#": %! "#+ */0< B

 -./01-2002   34-43  

*   3 - * ,+- -  +*  -

 4//   6

7/8   9  6   4" $'( -:;

.B !+: %;%#$$%.. 2002!#B

2B $%!% %+  % :$! !$,!%%$  %$%# !B

4B :(%!!;%6$B

9B %: $!%:$%$!#<" %  !%*/0 < B

/B $!$%: !B/0 $<  !$%;:"!<    !  #! C!%%#$%408 %,!$<$!$ $ %#% # $6<#%# % DEF$G E<;$11009   ! $>$ B%#$!C!  A#B#$ %$!H ?$%$; >!!;%#$$  !%#$ 6!$ $!% %#$$!!;#56?>  ;!$<$!$"$ %% !! ! %#$$5? ! $A! %  #!!BD$#$  !$!   ! $ ##! ## #  !!  ? 6? ! ? $3%  $6<#%# %  !  !$,    ;:$ %" %#  $ "6B#$ %  !$  ( %  " ;$  ! 8$! $$ ;  %#$$ !!;# ! :" % ;#!#>#%$#  != !B.42.01!.07?B  A <<$, H   #$%!H   IJ K 66$          $< % #! C!!!$<$#> !$$$;:+:<<$<#%#  % $ A <<

 -./01-2002