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ATAS/1449/2007 • CJ GE ATAS/1449/2007 Généré par l'IA

Statutory Interpretation of Asset Threshold Applicability

Numéro de cause ATAS/1449/2007
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

The court considered an appeal regarding the proper construction of a statute, focusing on whether a certain type of entity was subject to specific regulatory requirements based on statutory language concerning entities with particular asset thresholds. The court reasoned that the language of the statute, when read in its entirety and in context with related provisions, clearly indicated that the threshold applied only to entities actively engaged in the specified activities, not those merely holding assets without such engagement, leading to the reversal of the lower court's finding.

Regeste Legislator

Généré par l'IA

Statutory Interpretation of Asset Threshold Applicability: The court reasoned that the language of the statute, when read in its entirety and in context with related provisions, clearly indicated that the threshold applied only to entities actively engaged in the specified activities, not those merely holding assets without such engagement, leading to the reversal of the lower court's finding.

Mots-clés

Généré par l'IA
condition légale arrêts en interprétation fortune domaine de la loi du contrat décision préjudicielle sur l'assujettissement fiscal droit bancaire
Généré par l'IA
A/46/2005
Statutory Interpretation of Regulatory Thresholds and Operational Capacity
A/3715/2005
Statutory Interpretation of Financial Transaction Obligations
A/1740/2005
Statutory Interpretation of Operational Threshold for Tax Assessment
A/473/2007
Tax Deduction Calculation Based on Asset Threshold Interpretation
A/1781/2003
Statutory Interpretation of Financial Activity Classification

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