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ATAS/717/2006 • CJ GE ATAS/717/2006 Généré par l'IA

Statutory Assessment Notice Validity

Numéro de cause ATAS/717/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellant sought a refund of a statutory assessment arguing that the assessment was invalid because the assessment notice failed to provide adequate notice of the basis for the assessment, specifically lacking the required calculation and justification, which was deemed a jurisdictional defect by earlier decisions involving similar circumstances and earlier assessment periods. The court reasoned that while earlier decisions held that the absence of a supporting statement for an assessment over three years old was fatal, the governing statute for the current assessment period did not contain that requirement, and the assessment notice itself substantially complied with the statutory requirements for the relevant period, thus holding that the assessment was valid.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Assessment Notice Validity: The court reasoned that while earlier decisions held that the absence of a supporting statement for an assessment over three years old was fatal, the governing statute for the current assessment period did not contain that requirement, and the assessment notice itself substantially complied with the statutory requirements for the relevant period, thus holding that the assessment was valid.

Mots-clés

Généré par l'IA
base légale condition de validité avis des défauts décision de taxation motivation fixation de l'amende

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the dispositive for ordering the appellant to pay the court fees.
Généré par l'IA
A/4207/2006
Tax Assessment Notice Validity Due to Defective Service
A/4592/2006
Tax Deficiency Notice Validity and Statutory Compliance
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation
A/3831/2006
Tax Assessment Statute of Limitations and Validity Review
A/1362/2006
Tax Assessment Validity and Valuation Methodology Challenge

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive for ordering the appellant to pay the court fees.

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