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ATAS/706/2014 • CJ GE ATAS/706/2014 Généré par l'IA

Appeal of Tax Liability Assessment Remanded for Reconsideration

Numéro de cause ATAS/706/2014
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

The case concerned an appeal against a decision concerning a request for reconsideration of a previous administrative ruling, where the appellant contested the initial assessment regarding the legitimacy of their professional activities and subsequent tax liabilities. The court reviewed the administrative proceedings and the grounds for the reconsideration request, ultimately finding that the administrative body had not sufficiently addressed the substantive arguments presented by the appellant or properly applied the relevant legal standards in its initial decision, leading the court to admit the appeal and remand the matter for a new assessment based on the established legal framework.

Regeste Legislator

Généré par l'IA

Art. 106 al. 2 LTF, Art. 67 al. 3 LTF, Art. 68 al. 2 LTF; Appeal of Tax Liability Assessment Remanded for Reconsideration: The court reviewed the administrative proceedings and the grounds for the reconsideration request, ultimately finding that the administrative body had not sufficiently addressed the substantive arguments presented by the appellant or properly applied the relevant legal standards in its initial decision, leading the court to admit the appeal and remand the matter for a new assessment based on the established legal framework.

Mots-clés

Généré par l'IA
procédure de taxation fiscale demande de réexamen administratif recours contre décision de renvoi assujettissement à l'impôt rappel de taxe sur la valeur ajoutée nouveau moyen de droit

Dispositions légales citées

Généré par l'IA
Art. 106 al. 2 LTF
The appeal is allowed and the case is remanded to the cantonal court based on this procedural provision.
Art. 67 al. 3 LTF
The costs are reserved because the appeal was partly successful and partly rejected.
Art. 68 al. 2 LTF
The distribution of costs between the parties is determined based on this provision.
Généré par l'IA
A/2999/2020
Appeal Mooted by Administrative Reconsideration of Tax Assessment
A/28/2017
Taxpayer Standing to Appeal Reassessment Affecting Tax Rate Eligibility
A/1785/2024
Taxpayer Appeal Dismissed for Untimely Tax Reassessment Claim
A/916/2017
Taxpayer Appeal of Final Tax Assessment Reconsideration Denial Due to Representative Negligence
A/1396/2019
Taxpayer Access to Documents in Tax Reassessment Proceedings

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 106 al. 2 LTF

The appeal is allowed and the case is remanded to the cantonal court based on this procedural provision.

Art. 67 al. 3 LTF

The costs are reserved because the appeal was partly successful and partly rejected.

Art. 68 al. 2 LTF

The distribution of costs between the parties is determined based on this provision.

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Texte complet

A/2162/2013

### [ATAS/706/2014](/apps/decis/fr/atas/show/1969940) du 11.06.2014 ( AI ) , ADMIS/RENVOI

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