Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATA/191/2006 • CJ GE ATA/191/2006 Généré par l'IA

Tax Reassessment Appeal on Property Transfer Tax Valuation

Numéro de cause ATA/191/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellant contested a tax reassessment notice concerning property transfer taxes for a commercial building, arguing that the established taxable value, based on the official valuation records, was too high, specifically challenging the declared net book value used in the calculation. The court reasoned that the administrative body correctly applied the relevant tax legislation regarding property transfer tax assessment, confirming that the official valuation, absent evidence of an error in the valuation process itself, served as the legally binding basis for calculating the taxable value, thereby rejecting the appeal on both formal and substantive grounds.

Regeste Legislator

Généré par l'IA

Art. 108 al. 1 let. a LTF, Art. 66 al. 1 LTF; Tax Reassessment Appeal on Property Transfer Tax Valuation: The court reasoned that the administrative body correctly applied the relevant tax legislation regarding property transfer tax assessment, confirming that the official valuation, absent evidence of an error in the valuation process itself, served as the legally binding basis for calculating the taxable value, thereby rejecting the appeal on both formal and substantive grounds.

Mots-clés

Généré par l'IA
droits de mutation révision de taxation valeur officielle assiette de l'impôt propriété immobilière valeur comptable

Dispositions légales citées

Généré par l'IA
Art. 108 al. 1 let. a LTF
Used to declare the appeal inadmissible based on the simplified procedure.
Art. 66 al. 1 LTF
Provision cited for the order concerning the costs of the appeal proceedings.
Généré par l'IA
A/233/2016
Tax Reassessment Appeal Regarding Building Transfer Dismissed
A/3954/2007
Land Valuation Appeal Reassessment for Commercial Property
A/1317/2003
Taxpayer Property Valuation Challenge Dismissed
A/1906/2007
Property Transfer Tax Assessment Timeliness and Mandate Dispute
A/3564/2011
Real Estate Transfer Duty Assessment Appeal

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 108 al. 1 let. a LTF

Used to declare the appeal inadmissible based on the simplified procedure.

Art. 66 al. 1 LTF

Provision cited for the order concerning the costs of the appeal proceedings.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

        

    A/1113/2006 FIN ATA/191/2006

ARRÊT

DU TRIBUNAL ADMINISTRATIF

du 4 avril 2006





ADMINISTRATION FISCALE CANTONALE 



COMMISSION CANTONALE DE RECOURS EN MATI RE D’IMP TS



 Madame O__________  !! "#$  %& &'(" 





     )*+,)

EN FAIT

-&  0-12"*..34 +1*,+*..35' "6("""72!    8(""" 7"  4") 9: 8("""5 "2!  - 7!;" *..3   !""   ((""     ("9 8"( < 4") 9:  ((""5  -, !(6 *..1 =(>>>>>>&

   "6  !  (" ?  $@     !((  AB-C3..&)D"("!8!!!&

*&  0!-1(*../E@77"6!*F (*../' "67!!(""("""7! !  8("""   !"" !"!&     ;G!   ?  2""" H8H"7"! &

,&   ! '   " 8;" "  "  "("!&

EN DROIT

-&  8"FI"!-" !("""; -*  (6 -JF3 4  )  3 -.5'  2""" ("""; H"   !""7" !!((&

*&   ;  8"   ! ;  "6 7!!' " G  " 88!(( ("? $@8(""" 80-12" *..3& ;$'!(( AB-C3..&)"0("?$@=( &>>>>>>H"?8"@" !H"(6& KKKKK

PAR CES MOTIFS LE TRIBUNAL ADMINISTRATIF

à la forme :

(?$@=(&>>>>>>!(( AB-C3..&)"; ! +*3-+*..3D

"HC"C  EC!((  ! +---,+*../D

+---,+*../ ),+,)

(("H  ! 0 ? 8(""" 7" ' ?  ((""     ("9 C"( < "" HC? "#$   %& &' ("=(&>>>>>>>&

%"!@: =(;G' !"'=&G$9'=(A"'=& $!"'=(' 2@&

( "6("""7:

@77"9)2"2:  ;") !":     =& " &;G  

 "7(0!!(("H!L "&

9;'  @77"9:           

+---,+*../