Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/6/2007 • CJ GE ATAS/6/2007 Généré par l'IA

Penalty Upheld Despite Claim of Ambiguity and No Harm

Numéro de cause ATAS/6/2007
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

A party challenged the imposition of a penalty for failing to timely file a required financial report, arguing that the delay was due to circumstances beyond their control, specifically that the relevant regulations and deadlines were ambiguous and that the delay caused no harm. The court, however, upheld the penalty, reasoning that the statutory language clearly outlined the filing requirement and deadline, and that the imposition of a penalty was mandatory under the relevant law irrespective of whether actual harm resulted from the delay, thereby rejecting the mitigating circumstances presented by the filing party.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Penalty Upheld Despite Claim of Ambiguity and No Harm: The court, however, upheld the penalty, reasoning that the statutory language clearly outlined the filing requirement and deadline, and that the imposition of a penalty was mandatory under the relevant law irrespective of whether actual harm resulted from the delay, thereby rejecting the mitigating circumstances presented by the filing party.

Mots-clés

Généré par l'IA
production de créance circonstance atténuante délai légal peine de substitution situation financière décision préjudicielle sur l'assujettissement fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The article is cited in the dispositive section concerning the allocation of judicial costs for the appeal.
Art. 64 LTF
The article is cited in the dispositive section concerning the granting of legal aid (provisoire).
Généré par l'IA
C/13014/2003
Tax Penalty for Untimely Declaration Affirmed Despite Ambiguous Guidance
A/1286/2006
Tax Penalty Affirmation for Unexcused Filing Delay
A/686/2006
Tax Assessment and Penalty Affirmation
A/1097/2007
Statutory Penalty Vagueness Challenge Upheld by Judicial Interpretation
A/2236/2007
Statutory Penalty for Non-Compliance with Disclosure Order

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The article is cited in the dispositive section concerning the allocation of judicial costs for the appeal.

Art. 64 LTF

The article is cited in the dispositive section concerning the granting of legal aid (provisoire).

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*#



"+*

11     -     !* #+#$ 2"34!)"+5&6!%&%%   %'



             !

   :&76:  

  0 

%; <==#+"<*#,##+$> ?*=$+"+)*++#"@    >#:)*A  *"*+? )* $##"  %9 B,#* &889! "=#*$)*$##"*"))"#+#"C"D+&889E

&; ++*#A*!"+#=#$)*)#*"$,$*$)+#"!<) $+$*+#*$)*<*$@<#$#F*)+B"*!+$+$*+"*$@ - +%4"D+&889E

'; ""+"#*- -$)"G*"*+-"++$%' )+H*&889!###I+-,"#*B#*J$##"C"D+&889E

5;  -   A "* *$K#$ ++ $##"  B"* L!  ##I+! +"+="#!@*"*+I+,"#,#+)","+#=#+#"E

6; )*"#*"+$!#)"*+++#H*)"+%3)+H*&889! *"*+##I,"#*"#%%)+H*&889!"*-+*+# @-/  !*=- #"**+"+)*++#"!# -,"#* B# *J  $##"  I+#"! =  G#A ,"# *J  %9 )+H* &889! + ##I#+ "##+*  )*""F+#"  $# )"* =#* ,"#* *F+E

9; )*"#*'"+"H*&889!-,"+*"*+-+"+#+$+ "##+$  )#"   )*"$*  -+++  *$++   $*K ,#+@*#=#*#*"+"+#=#+#"$##"#+#F#E

4;  )* )#  5 "+"H* &889!  *#H #  "*$  $#  ' ",H* &889)"*"#I***I+B"#*+"+)#A+#E

C;  )* "#*  & ",H* &889! -,"+   *"*+  +*#  )*,*+"*-,"#@- %4"D+&889+-,#*$)+#""#F$ )*#+)*",+I:#-)*$)+#"$$##"#+#F#E

3; -#++$F"*#II+=#+I--)*J-,#H".+G ++*-#,#++@K*K*,"#*"$@)"+E

%8;    *$)"  %* $H* &889! -  "+ @ -#,H##+$  *"*)"*+*#,+$!"#$*+I$#"#+L+*$)# =#$#F*)"+!"#+A%9"D+&889E

%%; )*"#*4$H*&889! *#H$#="*$)*+#I $+#+F*$@BF**I+#"*,H##+$;



7'5'47&889  :'76:    )  ) 

 "="*$+ @ <*+; 69 ; % +;  K; & !  *#H ".+  #+ #I"+++#")*$,@<*+;69"#=$$**)*+#F$$* *"#+*"#9"+"H*&888>#:)*AM ?*+#,"++ @"#=$$**<*:#,##+$%3B#%363>#:)*AM ?E

")$+)"*BF*<)A+##$+H#E

"<*+;98;%* !*"*"#+L+*$)"$+*+B"*#,+ "+#=#+#"$##"B++@*"*E

!<F#+<$,+*+#++#"$#!<*+;5%;%* )*$,"#+I #  *I$*+ " " +#*  $+$ )LK$!  =+   )*+! <F#*   $#=#G$!$#+*+#+$#+)*$+$,##+#""+#= #GB"*@")+*#"N<)LK+$E

!"B*#)*"++ *#H=$$**!,"#+ *$)+$"+#=#$@+@I"+#+#**J"#+==+#,+E

 "*I*#*)+)L+*++#++I-#,#++#"@*+#**-,"#+ $)"$H".+G++*")"+!+*+*#+-,"#+ $+*#+E

!#-,"#-+)*+#*$$#F*)+B"*!#+*$)+$,"#*$+$ "#I$*#*B"*$#> 1%&'53'!%%3 "#;&!%%335 "#;5H7+*$=$*?E

!+)*"$*$++"#@*$)+#"!#-+F#-$,#+*I-B+##H *)"@"F*$$H+-$#*"*)*+"#I## ).+-+)*"$*>=;2"   !-G)$#+#"+*$)+#" +)*"$*++B*##I!#!937%34'!);'53?E

  G)#I )"*I"#  "+#=#+#" =#+#, -")#+ #$)+  *#")"*I+#+#*-) *+#*$-,"#)+$# F*: *#"I-#)+!$K$+!=#*,"#*@-))#-*+#++#" $#:! "  F+ I-# + )"#H  "* ,  )"+ )"* *+#** -,"#$#)"FE

! )#-L+)* G 1C6 %%6! *AF=#+#" "+#=#+#"@ -$K$  $#  F*  $+$ "++ "=#*$ )*  +*#HG =$$*G > 13%%6%!34%8!3C%'9"#;%+%'C7%'3"#;5!%88'!%85 599!%%%%8%"#;&H!%%93&"#;&!%%99%"#;%H!%%45"#; &!%%4%'&"#;5!%%335"#;5H!%&'53&?E



7'5'47&889  :576:   <=#!"*I-+"*#+$)*"A@G#A"+#=#+#"!:#+==+ B*##I!"*$*,"N!#+*,,+-$K$$#*"*! "+#+##+#"*$*,,"#*"#++)"*++I"#+#" *+#,@-))#+#")*##)"+#++#""=#"#+*)#> 1 %%335"#;5H7E%%6%&?E

< <)A!*"*+)"+$" +*"*"+*$##"C"D+ &889+%3)+H*&889E

-#*"*+"+=#F*+"#*I)"+,#$*"*++ ,"#**#3"D+&889+I$#F*"*%8%9"D+#!  "*+ I  $#  *"* )*+#+  B# %4 "D+ + + #,$ @ $K$  ,*#%6)+H*&889E

*"*$)"$@)"++%3)+H*&889+A"*+*#=E

<,"#)*"#*#)$##")*< +%')+H*&889 <)=#+"*#*",$#*"*E

*"*+G)#I<,"#*)*J<,#)"++#"+<#,$ "#**"$E

 )+!  ,   B*#)* +#"$ +   =#+#" *+#, @  "+#=#+#"   $##"!  *"*+ + *$)+$ ,"#* *J  $##" I I "#+"+#=)"*I-)*+#**)#E

 *#H$$B@-"#"BF*> 3547&886 '",H*&886?E

-"+**+#++#"$#"#+L+**B+$-)AE

-# *"*+==+ "#*I*"*+"#$##" -  "* - +*+# )*A  -/     +  %% )+H* &889E

-+*"+:@+=#$#"#+%6)+H*&889*#-)LK#+ *"*+$)"*"*"*E

*"*!$)"$%3)+H*&889!"#+"L+*$*$#,H;







7'5'47&889  :676:   )   0 * ) * *  )  *

!

12343,, 5   63 3  3  78 9(& * :

%; $**"*#,H;

&; 2*O;

'; #+I)*"$*+F*+#+;

5; ="*  )*+#   I< ),+ ="** *"* "+*  )*$+ L+   $#  '8 B"* A  "+#=#+#" )* )# *"$ *$  *#H =$$*  *! KP#Q*K"=I# 9! 9885   !  +*"# G)#*;  $#  )+ L+* )*""F$;  $"#* "#+M ? ##I* G++I$##"*"*+$#*"H+#*#+)$##" ++I$E H? G)"* )"* I "+#= # +# )","#* * ++ +* $##"E ? )"*+*  #F+* "   " *)*$++; #  $"#*  "+#+ )  +*"# $$+ $$*$ " ++* ? H? + ? #:!  *#H=$$**)")+**+#A***"*I<# ,*$**#,H;$"#**"*+#"*"*"2  )*,! I# *"+ B"#+! ## I  $##" ++I$ + <,"))  I$+$G)$#$*"*+>*+;%'&!%89+%8C?;  F*==#A*  )*$#+         RS T H   

")#"="*)*$+L++"+#=#$G)*+###I<@<==#=$$* *"#)*F*==





7'5'47&889