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ATAS/838/2004 • CJ GE ATAS/838/2004 Généré par l'IA

Tax Assessment Validity and Bankruptcy Notice Requirements

Numéro de cause ATAS/838/2004
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 court considered whether certain tax assessments were valid against a party that subsequently filed for bankruptcy. The court reasoned that the assessment notices were invalid because they were sent to an incorrect address, thus failing to satisfy the statutory notice requirement, which led to the conclusion that the underlying tax liabilities were not properly assessed or perfected prior to the bankruptcy filing, barring their dischargeability under the relevant statutory provisions.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Assessment Validity and Bankruptcy Notice Requirements: The court reasoned that the assessment notices were invalid because they were sent to an incorrect address, thus failing to satisfy the statutory notice requirement, which led to the conclusion that the underlying tax liabilities were not properly assessed or perfected prior to the bankruptcy filing, barring their dischargeability under the relevant statutory provisions.

Mots-clés

Généré par l'IA
validité de la taxation fiscale assujettissement à l'impôt condition légale procédure de faillite liquidation fiscale de l'entreprise décision de taxation

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Provision applied for ordering the appellant to pay the costs of the federal proceedings.
Généré par l'IA
A/4592/2006
Tax Deficiency Notice Validity and Statutory Compliance
A/4207/2006
Tax Assessment Notice Validity Due to Defective Service
A/1747/2004
Statute of Limitations for Tax Assessments in Bankruptcy
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action
A/2099/2022
Tax Enforcement Validity Post-Bankruptcy Liquidation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Provision applied for ordering the appellant to pay the costs of the federal proceedings.

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