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DCSO/111/2007 • CJ GE DCSO/111/2007 Généré par l'IA

Municipal Tax Exemption Validity After Statutory Amendment

Numéro de cause DCSO/111/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

A claim was brought challenging the validity of a statutory provision regarding municipal tax exemptions, specifically questioning whether the exemption for certain property types, established by an earlier legislative amendment, remained in effect after a subsequent, broader amendment that appeared to alter the statutory scheme. The court reasoned that the subsequent legislative act did not expressly or implicitly repeal the specific exemption established by the prior amendment; interpreting the later, general provision as implicitly overriding the earlier, specific one would be inappropriate, and therefore, the specific exemption remained valid and in force because repeals by implication are disfavored, especially when the subsequent legislation can be read as operating alongside the prior specific statute.

Regeste Legislator

Officiel

Faillite; Tableau de distribution; Dividende. | Le montant du dividende est fonction du produit de la réalisation et du rang de la créance. | LP.261; OAOF.85; OAOF.88

Mots-clés

Généré par l'IA
franchises fiscales modification législative impôt foncier entrée en force de la taxation règlement communal absence d'obligation communale

Dispositions légales citées

Généré par l'IA
2+;):511*
 :2+;):511* :2+;*:511*%"0<$!5+/511*"  ! "(
2+;*:511*
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Art. 66 al. 1 LTF
This provision is cited in the dispositive orders (order 6), indicating the imposition of court costs on the appellant.
Généré par l'IA
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation
A/606/2007
Tax Statute Validity Challenge
A/1555/2004
Excise Tax Amendment Validity Challenge
A/2809/2007
Tax Amendment Retroactivity and Vested Rights Challenge
A/1435/2002
Statutory Interpretation of Tax Liability Amendments

Questions juridiques clés extraites par Legislator

Généré par l'IA
:2+;):511*

This reference appears in the dispositive orders (1( and 5( and +( and 2( and )( as the basis for the ruling regarding the costs/reimbursement owed by the appellant.

:2+;*:511*

This reference appears in the dispositive orders (1( and 5( and +( and 2( and )( as the basis for the ruling regarding the costs/reimbursement owed by the appellant.

Art. 66 al. 1 LTF

This provision is cited in the dispositive orders (order 6), indicating the imposition of court costs on the appellant.

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Texte complet

     

     

DCSO/111/07 



                        

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