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DCSO/74/2007 • CJ GE DCSO/74/2007 Généré par l'IA

Taxpayer v. Tax Authority: Late Filing Penalty and Extension Interpretation

Numéro de cause DCSO/74/2007
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

A dispute arose concerning the imposition of a penalty for the late filing of a tax return, where the taxpayer argued that the filing extension granted by the tax authority applied to the deadline for the actual filing, not merely the deadline for submitting a declaration of intent to file. The court reasoned that the relevant statute explicitly ties the extension to the deadline for filing the return itself, and since the taxpayer failed to file the return by the extended due date, the imposition of the penalty for late filing was legally sound, notwithstanding any separate declaration process or communication regarding the extension.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Taxpayer v. Tax Authority: Late Filing Penalty and Extension Interpretation: The court reasoned that the relevant statute explicitly ties the extension to the deadline for filing the return itself, and since the taxpayer failed to file the return by the extended due date, the imposition of the penalty for late filing was legally sound, notwithstanding any separate declaration process or communication regarding the extension.

Mots-clés

Généré par l'IA
acte tardif déclaration d'impôt autorité fiscale décision anticipée en matière fiscale amende fiscale délai de communication

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The court ordered the appellant to pay the procedural costs.
Généré par l'IA
A/449/2024
Taxpayers v. Tax Administration: Late Filing of Administrative Claim
A/3393/2024
Taxpayers' Appeal Regarding Late Filing of Tax Claim Denied
A/1286/2006
Tax Penalty Affirmation for Unexcused Filing Delay
A/2066/2016
Taxpayer v. Tax Authority: Late Filing of Administrative Appeal
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The court ordered the appellant to pay the procedural costs.

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