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ATAS/906/2006 • CJ GE ATAS/906/2006 Généré par l'IA

Statutory Interest Rate Calculation Upon Statutory Amendment

Numéro de cause ATAS/906/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The court addressed multiple appeals concerning the proper calculation of statutory interest for underpayments, specifically examining the effective dates and application of different interest rates dictated by amendments to the governing statute across various periods, where the appellant argued for a lower rate based on earlier versions of the law while the appellee contended for the rate in effect at the time of assessment or payment. The court reasoned that the controlling interest rate is determined by the statute in effect when the underlying liability arose or when the calculation is performed, and affirmed the lower court's application of the higher, later-enacted interest rate because the statutory language, absent clear legislative intent for retroactive application, mandates using the rate applicable at the time the interest obligation is determined or enforced.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 93 LTF, Art. 108 al. 1 let. a LTF; Statutory Interest Rate Calculation Upon Statutory Amendment: The court reasoned that the controlling interest rate is determined by the statute in effect when the underlying liability arose or when the calculation is performed, and affirmed the lower court's application of the higher, later-enacted interest rate because the statutory language, absent clear legislative intent for retroactive application, mandates using the rate applicable at the time the interest obligation is determined or enforced.

Mots-clés

Généré par l'IA
taux d'intérêt modification législative intérêt moratoire légal date de début du droit droit des obligations référendum législatif

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in order 1 for the allocation of court costs.
Art. 93 LTF
Cited in order 3 regarding the inadmissibility of the appeal concerning a part of the judgment.
Art. 108 al. 1 let. a LTF
Cited in order 3 regarding the inadmissibility of the appeal concerning a part of the judgment.
Généré par l'IA
A/3264/2005
Statutory Amendment Applicability to Retroactive Interest Rates
A/2004/2007
Statutory Interest Calculation on Judgments: Retroactivity and Application Period
A/3667/2006
Statutory Interest Calculation Methodology Dispute
A/2637/2006
Statutory Interest Calculation Post-Judgment Rate Control
A/1745/2005
Statutory Interest Rate Determination on Money Judgments

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in order 1 for the allocation of court costs.

Art. 93 LTF

Cited in order 3 regarding the inadmissibility of the appeal concerning a part of the judgment.

Art. 108 al. 1 let. a LTF

Cited in order 3 regarding the inadmissibility of the appeal concerning a part of the judgment.

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Texte complet



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