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ATAS/525/2007 • CJ GE ATAS/525/2007 Généré par l'IA

Statutory Interpretation of Tax Assessment Procedures

Numéro de cause ATAS/525/2007
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 case involved interpreting various provisions of the governing statute concerning assessments and collections, particularly addressing disputes over the applicability of certain time limits and procedural requirements for challenging those actions, with the court focusing on the statutory language to determine whether specific actions taken by the taxing authority were validly performed within the prescribed statutory windows and according to the mandated procedures, ultimately affirming or reversing lower court rulings based on this interpretation of the statutory scheme.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Tax Assessment Procedures: The case involved interpreting various provisions of the governing statute concerning assessments and collections, particularly addressing disputes over the applicability of certain time limits and procedural requirements for challenging those actions, with the court focusing on the statutory language to determine whether specific actions taken by the taxing authority were validly performed within the prescribed statutory windows and according to the mandated procedures, ultimately affirming or reversing lower court rulings based on this interpretation of the statutory scheme.

Mots-clés

Généré par l'IA
taxations fiscales modalités d'évaluation condition légale perception de l'impôt autorité fiscale interprétation des lois

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Imposes the costs of the federal appeal on the appellant.
Généré par l'IA
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/4677/2006
Statutory Interpretation and Tax Assessment Method
A/673/2007
Tax Liability and Statutory Interpretation Appeals
A/1661/2005
Tax Litigation: Statutory Interpretation and Enforcement
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Imposes the costs of the federal appeal on the appellant.

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