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ATAS/266/2007 • CJ GE ATAS/266/2007 Généré par l'IA

Statutory Interpretation and Tax Assessment Method

Numéro de cause ATAS/266/2007
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 dispute centers on the interpretation of statutory language regarding a specific tax assessment method, where one party argued the method applied based on the plain meaning of the statute, while the other contended that prior administrative interpretations and long-standing practice mandated a different application favoring their position. The court reasoned that the unambiguous text of the statute must control, rejecting reliance on potentially outdated or context-specific administrative guidance, and therefore upheld the assessment based on the direct reading of the legislative enactment, finding no basis to deviate from the clear statutory command.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation and Tax Assessment Method: The court reasoned that the unambiguous text of the statute must control, rejecting reliance on potentially outdated or context-specific administrative guidance, and therefore upheld the assessment based on the direct reading of the legislative enactment, finding no basis to deviate from the clear statutory command.

Mots-clés

Généré par l'IA
taxations fiscales impôt direct base légale interprétation des lois autorité judiciaire fiscale procédure fiscale

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited in the final order regarding the allocation of costs for the federal court proceedings.
Généré par l'IA
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation
A/920/2006
Statutory Interpretation of Tax Assessment Procedures
A/3121/2006
Statutory Tax Calculation Methodology Dispute
A/1111/2006
Tax Assessment Upheld Due to Distinguishable Precedent and Statutory Amendment

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited in the final order regarding the allocation of costs for the federal court proceedings.

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