ATAS/812/2007 · Art. 66 al. 1 LTF

ATAS/812/2007 • CJ GE ATAS/812/2007 Généré par l'IA

Tax Deficiency Assessment Timeliness Dispute

Numéro de cause ATAS/812/2007

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre des assurances sociales

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 2007-07-16

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The dispute involved the application of a statute governing the collection of taxes, specifically concerning whether a deficiency assessment was timely given the underlying facts of the tax return filing and subsequent audit procedures. The court reasoned that the relevant statutory period for assessment began upon the filing of the return, and since the assessment occurred after this period had expired, the assessment was time-barred, affirming the lower court's determination that the assessment notice was invalid.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Deficiency Assessment Timeliness Dispute: The court reasoned that the relevant statutory period for assessment began upon the filing of the return, and since the assessment occurred after this period had expired, the assessment was time-barred, affirming the lower court's determination that the assessment notice was invalid.

Mots-clés

Généré par l'IA

délai de taxation fiscale dépôt de déclaration fiscale perception de l'impôt révision de gestion financière modalités d'évaluation délai de résiliation