cause/No/A/434/1995 • CJ GE cause/No/A/434/1995 Généré par l'IA

Taxpayer's Late Appeal Dismissed for Failure to Show Excusable Delay

Numéro de cause cause/No/A/434/1995

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre administrative

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 1995-09-19

Issue du litige Irrecevable (Inadmissible)

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Synthèse Legislator

Généré par l'IA

A taxpayer filed a late appeal to the review commission concerning a tax assessment, and the court considered whether this procedural delay was excusable under the applicable law. The court reasoned that the statute governing the time limit for filing an appeal is mandatory and that the taxpayer failed to demonstrate any legally recognized ground for extending or excusing the non-observance of the prescribed deadline, leading to the dismissal of the appeal as time-barred.

Regeste Legislator

Généré par l'IA

Taxpayer's Late Appeal Dismissed for Failure to Show Excusable Delay: The court reasoned that the statute governing the time limit for filing an appeal is mandatory and that the taxpayer failed to demonstrate any legally recognized ground for extending or excusing the non-observance of the prescribed deadline, leading to the dismissal of the appeal as time-barred.