Legislator Jurisprudence & Législation
ATAS/822/2006 • CJ GE ATAS/822/2006 Généré par l'IA

Taxpayer Refund Denial for Untimely Assessment Payment

Numéro de cause ATAS/822/2006
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

Synthèse Legislator

Généré par l'IA

The petitioner challenged a determination that it was not entitled to a refund for taxes paid after the statute of limitations for assessment had expired, arguing that the taxing authority's initial assessment, though not timely, was valid and that payment under that assessment suspended the statute of limitations for additional assessments related to the same tax year. The court reasoned that the statute of limitations for assessment is not tolled or suspended by an untimely initial assessment or the subsequent voluntary payment by the taxpayer because the timely filing of a return is the statutory trigger for the assessment period, and payment of a tax liability, even if incorrect or under an invalid assessment, does not legally preclude the taxing authority from making a timely, subsequent, correct assessment within the prescribed statutory window.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 64 LTF; Taxpayer Refund Denial for Untimely Assessment Payment: The court reasoned that the statute of limitations for assessment is not tolled or suspended by an untimely initial assessment or the subsequent voluntary payment by the taxpayer because the timely filing of a return is the statutory trigger for the assessment period, and payment of a tax liability, even if incorrect or under an invalid assessment, does not legally preclude the taxing authority from making a timely, subsequent, correct assessment within the prescribed statutory window.

Mots-clés

Généré par l'IA
déclaration fiscale tardive taxations fiscales délai de prescription assujettissement du contribuable autorité fiscale retour volontaire

Dispositions légales citées

Généré par l'IA
Généré par l'IA

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the dispositive to rule on the costs of the proceedings.

Art. 64 LTF

Cited in the dispositive to rule on the request for legal aid (proviso for legal aid being granted).

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Texte complet



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