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ATAS/525/2007 • CJ GE ATAS/525/2007 KI-generiert

Statutory Interpretation of Tax Assessment Procedures

Geschäftsnummer ATAS/525/2007
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case involved interpreting various provisions of the governing statute concerning assessments and collections, particularly addressing disputes over the applicability of certain time limits and procedural requirements for challenging those actions, with the court focusing on the statutory language to determine whether specific actions taken by the taxing authority were validly performed within the prescribed statutory windows and according to the mandated procedures, ultimately affirming or reversing lower court rulings based on this interpretation of the statutory scheme.

Legislator-Regeste

KI-generiert

Art. 66 al. 1 LTF; Statutory Interpretation of Tax Assessment Procedures: The case involved interpreting various provisions of the governing statute concerning assessments and collections, particularly addressing disputes over the applicability of certain time limits and procedural requirements for challenging those actions, with the court focusing on the statutory language to determine whether specific actions taken by the taxing authority were validly performed within the prescribed statutory windows and according to the mandated procedures, ultimately affirming or reversing lower court rulings based on this interpretation of the statutory scheme.

Schlagwörter

KI-generiert
Steuerveranlagungen Bewertungsmodalitäten gesetzliche Voraussetzung Steuerbezug Steuerbehörde Gesetzesauslegung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 al. 1 LTF
Imposes the costs of the federal appeal on the appellant.
KI-generiert
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/4677/2006
Statutory Interpretation and Tax Assessment Method
A/673/2007
Tax Liability and Statutory Interpretation Appeals
A/1661/2005
Tax Litigation: Statutory Interpretation and Enforcement
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 al. 1 LTF

Imposes the costs of the federal appeal on the appellant.

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Volltext

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