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ATAS/878/2007 • CJ GE ATAS/878/2007 Généré par l'IA

Statutory Penalty for Non-Compliance with Disclosure Order

Numéro de cause ATAS/878/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The dispute concerned the application of a statutory penalty where a party failed to comply with a disclosure order and subsequently sought to avoid the penalty by arguing that the delay in compliance was excusable due to the complexity of the required information and the administrative burdens involved. The court reasoned that while the underlying matter may have been complex, the statute mandated a fixed penalty upon non-compliance with the disclosure order, and the specified reasons for non-compliance, such as administrative challenges, did not constitute the required justifiable excuse for avoiding the penalty, thus affirming the imposition of the statutory sanction.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Penalty for Non-Compliance with Disclosure Order: The court reasoned that while the underlying matter may have been complex, the statute mandated a fixed penalty upon non-compliance with the disclosure order, and the specified reasons for non-compliance, such as administrative challenges, did not constitute the required justifiable excuse for avoiding the penalty, thus affirming the imposition of the statutory sanction.

Mots-clés

Généré par l'IA
sanction administrative objet du litige communication des données retard excusable détention pour insoumission clause pénale

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The provision governs the allocation of court costs in the final order.
Généré par l'IA
A/804/2005
Statutory Minimum Penalty Adherence in Financial Disclosure Violations
A/4372/2006
Statutory Disclosure Penalty Affirmation
A/1676/2004
Statutory Reporting Deadline Non-Compliance Affirmation
A/739/2005
Statutory Financial Disclosure Compliance Dispute
A/3469/2013
Tax Authority Disclosure Obligation Penalty Review

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The provision governs the allocation of court costs in the final order.

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