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ATAS/289/2006 • CJ GE ATAS/289/2006 Généré par l'IA

Statutory Interpretation Regarding Collection Prerequisites

Numéro de cause ATAS/289/2006
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 case involved a dispute over the application of a specific statute concerning the collection of funds, where the court needed to determine the proper interpretation of statutory language regarding exemptions and conditions for the levy. The court reasoned that the plain language of the statute dictated that a particular prerequisite must be met before any collection efforts could commence, and since the evidence showed this prerequisite was not satisfied, the collection action was invalid, thus reversing the lower court's decision to allow the collection.

Regeste Legislator

Officiel

; PRESTATION D'ASSURANCE(EN GÉNÉRAL) ; DROIT CANTONAL ; VIOLATION DU DROIT ; MAXIME OFFICIELLE ET INQUISITOIRE ; DROIT À LA PREUVE ; ADMINISTRATION DES PREUVES ; PROCÉDURE

Mots-clés

Généré par l'IA
droit de préemption légal arrêts en interprétation respect des conditions légales statut en droit international privé recouvrement décision préjudicielle sur l'assujettissement fiscal

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
This article governs the allocation of procedural costs and was cited in the dispositive order regarding costs.
Art. 64 LTF
This article governs the allocation of legal aid costs and was cited in the dispositive order concerning legal aid.
Généré par l'IA
A/805/2005
Statutory Interpretation of Fund Recovery Prerequisites
A/2361/2006
Statutory Compliance in Contribution Collection Dispute
A/3823/2006
Statutory Interpretation of Penalties and Interest
A/3169/2007
Statutory Interpretation Dispute
A/3715/2005
Statutory Interpretation of Financial Transaction Obligations

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

This article governs the allocation of procedural costs and was cited in the dispositive order regarding costs.

Art. 64 LTF

This article governs the allocation of legal aid costs and was cited in the dispositive order concerning legal aid.

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