Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/298/2007 • CJ GE ATAS/298/2007 Généré par l'IA

Tax Deficiency Notice Validity and Statutory Compliance

Numéro de cause ATAS/298/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The court addressed several issues stemming from a tax dispute involving various reporting periods and compliance with statutory notice requirements regarding deficiency assessments. The court reasoned that statutory notices were deficient because they failed to specify the correct tax years for which deficiencies were determined, thereby failing to provide the taxpayer with adequate notice as required by law for those specific years. Conversely, the court found that notices pertaining to other tax years were valid because they provided sufficient information, and therefore, those assessments were timely and enforceable. Ultimately, the court upheld some assessments based on valid notices while invalidating others due to procedural defects in the notice of deficiency.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Deficiency Notice Validity and Statutory Compliance: The court reasoned that statutory notices were deficient because they failed to specify the correct tax years for which deficiencies were determined, thereby failing to provide the taxpayer with adequate notice as required by law for those specific years. Conversely, the court found that notices pertaining to other tax years were valid because they provided sufficient information, and therefore, those assessments were timely and enforceable. Ultimately, the court upheld some assessments based on valid notices while invalidating others due to procedural defects in the notice of deficiency.

Mots-clés

Généré par l'IA
validité de la taxation fiscale condition légale avis des défauts procès fiscal respect des délais fiscaux questions procédurales

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied for the imposition of court costs on the losing party.
Généré par l'IA
A/4207/2006
Tax Assessment Notice Validity Due to Defective Service
A/3315/2005
Tax Assessment Notice Substantial Compliance
A/1407/2004
Tax Assessment Validity and Bankruptcy Notice Requirements
A/1661/2005
Tax Litigation: Statutory Interpretation and Enforcement
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied for the imposition of court costs on the losing party.

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

           !"#$%!%&&' (!%$)!%&&*

 (

 ( + +(+   +  

,-  %  %& - %&&* 



 !"#$%&'( )





)

   +,"!) )!" - -(&#$##'(



               

   -$.&-   + . (

#2   3-,'  )4 +) ) 5 +66 )  +!,3-,' 4) "-  + !)")"()6( #6"($%%77#8($%%02

$2 $#)9$%%/ ",",' :( !)3-,' : 4  !  () 5 +) + !, )!, ) 3-,'  42

72  " +6!)  8)   !  ,  ))    ")" ;",+  ) $&8)$%%05<)+),   +)),62 <"+(=() <! $78)$%%0)(6!": $&8)$%%0!)   !,>?!)  ,  ")<2 : !    , )  8)6)62

/2 $0(!9$%%&: ,,",) ))@)<+ 6"!)6<+, ),5!,")6!)<2

02  " $% "!9$%%0: )))6 ,)6!"  ) <+ +) , ) 5 +) ,,) +!, )!, )2 )) "")"6!",,) ) A!$%%&2

&2 ))8)" ) B!$%%&6)(<+   9 5  " +6!) +66 () )6!"  )) )!,   )) )!,   < ()  , "<  ,,) +!, ,)" ))@2 98)", >)  7% ! $%%& 3 :.0$B.$%%&4  () < C +) ,  ! 6)   ))   <  ,(<"  ,,) + ,)  ))@ ! !,!)  6) <  :   ,) , + ,) +)))?< 5()5665!!)-52@ ,   ( < +)""  6!" 5   <+ 6)  ,) ))@ +!,@"59 ))")))<6 )D)6  )5!)2C

A2   $A8 $%%&) E;"<+   C " 6!),")C))6!) ))  ))  2

B2   #B8)$%%&+ 6!",,(  )5 !  )2,,"<)+(),,?)@, ))  95" +6!)<++(), ")"(<"5)"5 () 6 8)6)6)6 <+()6",) ))@2



./01$.$%%&  -7.&-  

12  #18)$%%&)6!",,)5 " #B 8) $%%&2   E;" < +   (  ,)) E<  )  )  ")) )   ))    8<+5  6  +!, )!, ,,"2   ,"" ( ()  :     F-( ,6()" +6!)2: +()8! <"< 8)6)6 +9 () >) )!   ) 6!  <+ ) 95",()("< ,!)   )) ,)G) < +)2   ,,"  , (   ,9)"  ? )  C)) C   C)) C )  ;" <  : (),,"))<C))C!,)!,<+6"2

#%2  ",,) #&(!9$%%&,"!)8)"  ,,)   <)  , ,(  ) 5  !   9""6 + ))  ,  ,"  ,"" )  ,,)  ,)  )(!)6<,"(),2

##2  ) & "!9$%%&))8)",!>!!)6 <,"" !!)2

#$2 ()" 5  ")!  , "!)  ,)"   )!   ",,) #&(!9$%%&2

#72     !,)     )  $A 6"( $%%A2  )) ,")) + E,<"C<+5,) ! 8)$%%0 )(!,,' @)'!?9)@)'!,," 2 -,!)))5"<6)?E +9),!))," +  ,  ,) )!, 5 ( ! ,  ,)  ,9)(<<+56 +,))!, )5 + !)" 8'  ) , "()2  , < 6)  ?E  @)'! ?9) +() ,  ,)) 8<+5  <+ !, )!, ,  >) ,," ! ,() !,)   "() + ) 5 + !)"56 +!,)!,2?E) E@)'!")) ,,"E" " +6!)5<)+, ,),"C2   6!" ))6 <  ?E )  @)'!    +()  )@, +!,)!,<")),,"2"<) ,) ))@6",))")",,"<<+)2

:  )  " )  >)   , < + ,  !,@)'!,)G)<@)'! )<,+,,2  ""(9 !!;,,(,?@)'!     <+ + ,=   !)" 8<+ !!) H    ,,"  ,) ))@)<+6"2



./01$.$%%&  -/.&-    ,9  +  ) )( 5  8)   <) <  6 + !, (9 ) ")" <<+  ) )" ) <  )))  ,))),>) ! "2

+ + ")"; "58;2



+   (

#2 ;(I;)8 34")"! 6")))" ' #J)$%%7 9) !," 08; )," ))(-," )0,,"))#&8;3)2#)2 )0& 42

:)5I) I") #&8;, 96" " $A8($%%/3 *#7%#%&4  ;( ,)"#76"(  ,)));),!))) 9)    ";   5 ) 8; ))   I)))  I") (E8;2

$2 6!"!) 5 +)2 0&  2 $ )2 94   9 )    D)  ))) ,"( 5 I)2 /1 2 7     )  !)' ?G!; ##(!9#1B73 42

:!,"),8;  I,')")92

72 ) ! <+ "6!) ))),;  ) @)'! @)'!<+,))!)6<  ?;!)  @)'! + !,>?"  ,(   !)"  ?G!; 8<+5 ) 6 ,)2+)!" ',>)!   ) ","(),2

/2  )59) "E) 96" ",,"  6" "<+ !)" ! 5+))" ,  "<)   ))9)  )) ' ) <+ @   )">) ) ;  ,)) 362 * 1B 9 07 K * #$% 9 70#42  ) )  ) 5  " ",   "6)<-  ,)L+))5 +)))5 )">)8 <!),)";"+ !)" (,") >) 9""6 +!,))362 ) !))6(!$ ,2$0&42,"  !))(;(<)" ,), )  ))9;),()>) )!))?", "5,  ,+))" !))(3)2A2# 42



./01$.$%%&  -0.&-   !,),"<)<,"(),E,"!)<+ " )>) !)'26)9,)G)E! ))9;) ),()>) )!))?", "2

02  +,'  ) ( <  +)!" ()    " ,"(@) <  ) ) !  @)'!  ,)G) <+ @)'!  +)-5-  <+  ,() , 9""6 + !)"  ?G!; () <+ ,) )!,  ) ,,"  ) ) , +@ ,, ,  "?") 6 2 * ) , )  )) <  ) ) 9;)  )+)")"! 6"2 (66) E,) " ,( !) ,,D)<(, ! +;))(, "!)" !)), @)'!,'@)'! <),"(,E)271)  2)+() ' )56(,9""6  @)'!,()),?5+)!" +(6)9""6 <!)",")5" +6!)2+)E) <)) ,!)!,,=  !)" ?G!; 8<+56 ,)+()")"!9""6 @)'!,(6 ) ))<+ 6 ,) )")"8;"<+"))8)6" ,)))")",=5)))) J>)))",,)  +) $0  2  "<)  ) + , ) 5  " 6!2

&2 "<) " +)!"6!",9))) !)62

 MMMMM



./01$.$%%&  -&.&-      ( .  ( + +(+   +  



/0121-- 3   41 1  1  56 7'% 8

  21-

#2 "(92

 21

$2 8))2

72 )<," );))2

/2 6!  ,)   <I ,() 6!  )  ,") >)   "  7% 8 '  )6) ,'  9 6" " 3:?NF?6<&&%%/  4,( !)'  ) ,96!"!)E)2B$ 6" " 96" " #A 8 $%%0 3 *4K  !"!   )  <   !)6 ) !@ ,(),);) ) ! )K ) >)  "  9 6" " , ( ,)  , ( ")< E  )  +)2 /$  *2  ,") >) )  ,'  ,  )(<"!!!@ ,( ()>)8)5+(2  ;66'  " )L             OP Q 9:   

 ,6!  ,") >)))6"E,)):")) I))5 I"!,;66



./01$.$%%&