ATAS/655/2006 · Art. 66 al. 1 LTF

ATAS/655/2006 · Statutory Interpretation of Surcharge Calculation (Cour de Justice (Cour civile))

Synthèse Legislator

Généré par l'IA

The case concerns a dispute over the calculation and imposition of certain surcharges, where the challenging party asserted that the relevant statute mandated a specific calculation method, resulting in lower liabilities, and contended that the agency's practice, which used a different, higher calculation method, was unauthorized. The court reasoned that the statutory language clearly dictates the calculation methodology to be used for the surcharges and found that the agency's long-standing administrative interpretation and practice, while potentially understandable, could not override the plain meaning of the controlling statute, thus affirming the lower court's decision which sided with the challenging party's interpretation of the statute.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Surcharge Calculation: The court reasoned that the statutory language clearly dictates the calculation methodology to be used for the surcharges and found that the agency's long-standing administrative interpretation and practice, while potentially understandable, could not override the plain meaning of the controlling statute, thus affirming the lower court's decision which sided with the challenging party's interpretation of the statute.

Mots-clés

Généré par l'IA

paiement de suppléments mode de calcul interprétation du contrat droit fiscal étendue du devoir légal impôt spécial

Dispositions légales citées

Généré par l'IA

Art. 66 al. 1 LTF

Applied for the imposition of court costs.

Généré par l'IA

A/2010/2004

Agency Interpretation of Statutory Cost Calculation Upheld

A/3504/2006

Statutory Interpretation Over Administrative Deference in Fee Calculation

A/2433/2005

Statutory Fee Calculation Interpretation Dispute

A/5001/2007

Statutory Interpretation of Monetary Obligation Calculation

A/3304/2005

Statutory Interpretation of Penalty Calculation

Questions juridiques clés extraites par Legislator

Généré par l'IA

Art. 66 al. 1 LTF

Applied for the imposition of court costs.

Texte complet

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

!!(

(! *( !* *

*+, % -& . &''#

/

! " !! # $%&% ' ( & &. )*$+,-

!

*/0

'

34 $ . 5 * & 3063$ % . & + 5"&-%& . ,- &&5&. + ,-4 !% 7 % % &&5&.% + ,-4 "%%. 8..9&&. %8%& 5 "%%#5& :&#7,% 5 %8%&;75".*2214

*< =&55 *22>$ 5"%%. . %-& 5"%%# 5&.7 5" &%&5 5% .:&#7,%5! ; %8%&75".*22>4

?4 .&%&@ *22>$5! 55&9%.459.%.&%&% -55&%7%& &55& 5"775& &55&9..5% 5"%%#5&$ . -&A 5 3 =-& *22>$ B& 7%& 5 7.%7 & B 5% %%.% B& # 5"& .%%. # -& & 5 =& . - 5 3 =-& 5". &-&5 ". & 7% & & % 4 5%$5,A5 "(. &7.-C& B$5%B5= 5 "-& 7% &&5 - %% 7 % B % - . & " &A& 7% 3?"222 94$ %8%& 5& . & .$ + &% B"&5 7- B % %& & 5 =% &9&& 4 % B 5"& .%%.9&%& 7%&&5-%%7 % B%- . & %".5-& +3"*))94%55"-&% ( &9&%5*22?$5! =A.B"557-& 8..9&&%8%&%*22>4

&0%7 8*22>$5"%%.9.77%& &+ .&%& 5 + 5" & %8%&% 7 5". *22>4 55 55,A B"55 =%D%8%& B"% 57&,9&%B5! 5&77% 9%$ 5% E B % %& & 9&&, % . &FA.4 55 (7% B"55 7D& 7%& 5& & 3"622 94$ 7 &%$ &7%85$&%75B55%-&7%85% 3"*))94$ B"55 D& &%%7 %4 55%5&A5"&F.55&$ % 5 % G %& 55 -& -&5 755,5 + %% . % B& A & % - &7%85 =%B"+ .7%% 5 5&& % 3?"222 94$ 557& 5%-&%8%&4 55% &-&=% &9&. %5 .A&%%%.%& &% 5 +5" &"%8%& 62947&%$ ,%7.&(7%8A 5&& .". & 4

>4 .&%&%77%& &*1=-&*22)$5! 9&.%.&%& && &5 &9B"%8%&7-& E .(=%%%.% 9&% 7%&&5-5%7 %5%B5-" &A& 7%3?"22294 57 &55%775.B57%&5& &3"62294 7&%-%.757,5"%%.7-& E 7&%7 %5

/)01/*22) ?/0 55 - . & $ ,% 5% B"55 % & 7% .5. &7%854

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

<4 %%.7%*6%*22)$5"& &.%"77 +=% &%"A&%% 5-8&5& .% $%59$5 = %4!55&$ 5 ,A5 5 &7% + 5"&&% & & B"(7 &55 7 &% %7 &5&,%7 C% %8%&% 9,&%&5&8 ."77.& &! $B&.&. 9&"(7 &B7=%5 %B&% - %%& & 7.& . ( E A-$ 5% ( B& % 9 % 8% HA + FA$B&"% 7%5%5 45%5&A7&55%B5% -% ( 5 %".5,- + *?"312 94 *22>$ 5% B %% .7%%:& &.5C75%7&%"%%#5&;% +>"33> 94 *2$ % B"55 % - 7% % %& & =% &9& 5" & (7 &5%8%&%4! % & B"&5(&% &9&%85 +9& 5.A& &7. 85&5&% & &5& &A&% B59& 7 %&. & % .5. % &7%85%$ 5% B 5% 7%&% 5& &% & B -& 5% =% -&& + . %C% , 8& & 5 5. & "55 & %8%&%$ B& A& 8%% &=% &9&85% &.A5& .% & 5%=%-&&5%.7.7 %&-.% ( 7 %&-.%4

64 % .& % ! . . &B.% + 5 ?3 %*22)4

04 5 &85.%$5! 5&9& 7-&$7& *&*22)$5" % &% 5 &-+5 &9& &%.&%&4

/)01/*22) 1/0

324 % % . . %&%+5 532&*22)4

334 %& B&$5%. .A.+=A4

34 5& A-&% % 5IA&% & =&&& -8 3013 :; . . &9&. &% & .$ ,% 5 3 @ *22?$ &85 5 % %%% %&5%$7%.>=A%$ 7.%& -&#7.%& $>%775. % 3)=A%%%%%%: 435 4 >) ;4

!& +5I5 &5I.5 &%3)=A%%%%%%$75 &859..55 *<=-&*221: '3?232);$5 %&5A-&%7 .$53?9.-&$ &%7%& & %& &A 7 &85 5%%%% %&5%%&.A%%%%%%%+?=A% & 5&%$$%5I 5I.5 & -(=A%%%%%%4

*4 9. + 5" 4 ?) 5 5& "775& & 5 5& 9..5 % 5"%%# 5&*0&300<: 5;$5 &85 5%%%%%&5% J % % 5% .&%&% % 77%& & 7&%% 7 5% A% "775& &5 54

!7. 7=A%I%7,% &%&. 85&4

?4 .&%&%77%& & &9&.75 #%&A *1=-&*22)"7% . . &.75 . . .+5"& &.5*9.-&*22)4 55% .7 . %.B -& . . &9&. 5 & = .5& A < =%$%& 539.-&*22)4.7%.%5%9% 5.5&?2=%7.-% 7 5 5&$ 5 % % -85 : 4 ?) 5 60 5 5& % 5 7.&&% &-3*%7 8306># ;4

14 5& &A7 %5& 5 +%%8%&%75".*22>4

>4 775& &% 4)> )) 5$5 ,-%%8%&% % &.% + 5 - 5 7 &55 % 7&% 5"%%#5& % %%.% & & .&B % : 4 30 54 3 5;4 .9&& & % %%.%& &.&B% 5. & & % %8%&%.%+%%%.%% 57. %&5" : 4?54* 5 4& 5;4 " 4 *2 54 3 5 7.-& B %% .%- % (7 &% 7.-% 7 5" 4*<$5%%8%&%% % &.%K

/)01/*22) >/0 ;(%%.%& &% L 8; ( %%.% 8..9&&&% % 7% &% 75. &% + 5"%%# -&&55%% %-&- % +5"%%#&-5&& .%7% &%"%%&% .%75"99& 5%7%%HA.%L ; ( %%.% 8..9&&&% 5"%%&% " & %&5 5"M%7& A..54 ( %5" 4*254? 5$5%%%.%C & 5=& .- 53=-&5".&-&5 =%B"+*>%.-5%% 7.%.%"E 7% & & .&B % $ + &% B"&5% 7- B 5 %& & =% &9&5" &%8%&%4

%&5" 9&(5%-% 59 B&&- E 7&%7 7 . &5& (%8%&%4!%.%-%%%.%-&%.%75" 4*254* ? 5$ 5 & ( %8%&% % - 5%B 5 - . & .7%%7%5%5&& %9&(.%75 %&5" : 4*3543 5;4

% %8%&% % .A5 9&(. 7 5 %&5 " 4 5 .7 -%%5" 4*3 %FA%9&55%%%.%75"%%.457 E &99. 75%9 % 5%5 %4". &-&55"%%.7 E & , " &8 &4 &% 75&% 7A%%&9% % % & .%4 % %8%&% 7 E %7.& + 5 7& 5"%% 85&A & % %&% : 4543+> 5;4

!5 5" 4 *? 54 > 5$ 5% %%.% -&%.% 7 5" 4 *2 54 * ? 5 7- 7.% ! @ &-.$7A.%7&,% =% &9& &-%$ 5%B 5 %& & .&B =% &9& 5" & %8%&%4 % %8%&%7- E C.%B75%%7-%! - 59&5".&-&5%: 4*?54< 5;4

)4 " 4 32 ,A5 "(. & 5 5& "775& & 5 5& 9..5 % 5"%%#5&3>.8300<: 5; & %%%.%7.%.% "E 7% & & % 4 5 7.-& + % 5&. 1 5 4 8 B 5 & ( %8%&%%%%.%-&%.%75" 4*254? 5%. &775& & 5" 4 *? 54 > 5 5 &, %&- K 5%B 5"%%. " 7% &&5 - %% 7 % B % - . & " & 7 3?"22294$%8%&5&% .$+&%B"&57-B%%& & =% &9&5" &4

" 4 32 5 & - . & %% 5" 4 *3 5$ &%7%& & B& "% 7% 775&85 ( %%.% -&%.% 7 5" 4 *2 54 ? 54 ( % 5" 4 32 5$ 5 - 5 . & & 7% .7%%5% %%&- %K

# A7 K %%.%5$%%FA5.A5K3?"22294

/)01/*22) )/0 75%%FA5.A5K30"22294

# A7K %%.%5$%%FA5.A5K*>"22294 75%%FA5.A5K?6"22294

# A7 K %%.%5$%%FA5.A5K?>"22294 75%%FA5.A5K>2"22294

!55" 433543 5$5 %%8%&%% K # A7 K 62947&% # A7K )2947&% # A7 K ?2947&%4

<4 5"$&5"% 7% % .B5 $. & +5"&-%& . ,-$ HA.*1%*22>$9& 7%&&5-%%7 % B%%-%$%55&, ( &%%% 4*?543 5 33 5$ % &9.&% + 3?"222 94 &%&$ 55 % - % 5 .A& % %%.% 7.%.% "E 7% & & % $ %5 5" 4 32 54 1 5 8 54 55 " & + %8%&$ + &% B"55 7- B % %& &=% &9&5" &4

64 "& &.(7%-&% .%5"(7 &5" 4325415 48 5L &5 9& -5& B$ 9&% $ &5 9& %A % 7-& "77.& &$ %% (.&8%4

"& &.(75&B7&55%5% &9%%.&%&457755B5" 432541 5 48 5&7%+5"&&% & &B"(7 &55 7 &% %7 &5&,%7 C%%8%&%4 ! 7 7 &B"775&B (7 &B"(=%5 %C % 9 % 8% HA + FA$ B& "% 7% 5 % 5 4 %$ % - &7%85%".5,-+3"*))94$&%5! %5&AB5%7%&%5& &% 5% %8%&% 7- 9% 785&% 7&-.% % 7% % .5. % &7%85%4$5%-% (5 % +*?"31294*22>$ 5%B%%.7%%755C 57&"%%#5&% >"33> 94 *24 ! &55%&B5 % -7% % %& &=% &9& 5" &(7 &5%8%&%4%J $&5%&,B 7 %&. & 5% .5. % &7%85% -&& + . % &.A5& .% & &=% &9&.% 5% =% C &&5 %.7. 7 %&-.% (7 %&-.%4

% &B +55B"5575& 5"(7 &5" 4325415 48 5 B"557-.B%%& &=% &9&5" &%8%&%4 55 9& -5& B" . & C 7 -% :7- " 7%& 5& &; % &% 8& & . B 5". & C - %7.& 7&%

/)01/*22) </0 7 % 5 55 . & $ % B 5".A5& . & "% 7% %7 .4

<4 %55"775& &% 4*254? 5 325415 48 5$ 5"& &.8..9&&"7-&"77.& &$ 5"8%5"(,%7 E - 75=A4

5"$ 5 &85 .% .=+ 5"%& =A B" "775&B 5"(7 & 5" 4 32 54 1 5 48 5 B"( %%.% C %9 %+FA$5! -&555&$7&%B"&5& & & &B& "(&% 7% % 5 ( 5.A54 &55%$ & =% &9& & 5% =% %%.%& &% B5%7 %" & 7%&,75% % & &-B5% %%%.%& &% :94 !66*/2>;4

99 $ -& 7% 7 B55 &% 5 ! " & % %8%&% ( %%.% -&%.% 7 5" 4 *2 54 ? 5 B %& % &% % 9 % + FA4 & 7. &% & &-5" 4325415 48 5% %5 &8 55&#B&"% 7% & 75%% & &- 5%=%%%.%& &% $B&&- 9&&&5%.7. B& % 7% % 7 5% 7 %$ B 5% % %%.% #$ &% % .A5 &(&%7%& &%7.& .%$7&%B9&% $5"& &. & 7%7 %%& &%G5%%%.%-&%.%75" 4*254? 5=% &9&& 5" & %8%&%$7B"&5%% & &.&B% 4

5"%7,$5 &&5%.7. 7D& 7%&5& & %7,3"622947&%$75%%&%%-&%55 &%". 2947&% *"6?1947*221#*22>$%& -5*22> *?"31294$&%&B5"&%5"& &.4 558..9&&"&9&&, %,$ &,.5&% %-%% %$&%&B"&5.%5 5"-&% ( &7& 75 4 55%8-& %5+ %%%8%&% 9&% ". %$ B& %& % 5&& 7& 5C % 7&% 5"%%#5&85&A &4

5 -& 99 5- B 5 75F 3?"222 94 . . 7%& 7 5 5.A&%5 7.-& B%9 %9&55%&%.%5 77 %% -&55 7&%% .&%8..9&&%8%&%$5%B5%7 %5% & 4$(7%.&#%%%$8&B"&.7%7,B&5&-% 7%&5& &$5 7-.B%%& &9&&,=% &9&& 5" &%8%&%75".*22>4

64 5C& 5&. &5 %%8%&%B555& 4

% 4 *3 5 32 5 7.&% B"% .7 . & & % 5& 5-. & %%5" 4*3 5% .A5 -5 . & 5 ("&7N %575%&7N % (

/)01/*22) 6/0 ($A . "B&O&,59 4 % %&.. 9 59 . & 5 ("&7N 4

%(&%7%& &%7.& .%%"775&B 7 7%(%%.%-&%.%7 5" 4*254? 5 :94 4*3543 5;4 " 432 59&(5% 5&& %- .75 %%8%&%4 &%&$%%.%5%% FA 5.A5 & + % %8%&% :.F5.% %5 5 - . & L94 433 5;$%&%-5. & .7%%7% ?>"22294

!5 5 %C% . &B 5 5&$ 5% 4 32 33 5 -& 7% %"775&B ( %%.% -&%.% 7 5" 4 *2 54 ? 5$ 7&%B"&5% 7 5 &-5. & 55B. &.75" 432 54 7 $ %% % &%7%& &%$ -& 7% B55% 5&& % - 5" 775&B& +%%%.%-&%.%75" 4*254? 5$&+B5% % %8%&% &5% 7& 7. 4 ,% 5%$ 9& %7 5 8 5 5& # B& "% 7% & 5%%%.%-&%.%75" 4*254? 5B& & +% %8%&%&,&99. % %%%.%#$&5-&5775&B .&% % &%7%& &%4 &%&$ 5 $ 5 - . & % &9.&+3?"222947$&%B&7-.B%%& &=% &9&& 5" & %8%&%$ %5 .A&%%%.%A7 %%FA5.A5:- &9.&+3?"222947; & +%%8%&%62947&%:94 432 33 5;4

-B&7.,$5%% 8&9. & E &%4

/)01/*22) 0/0 ! '!$ ! !! !! !K

!

:9. +5&%7%& & %& &5I 43)*;

59K

34 .55%-854

9K

*4 " 4

?4 5 5 .&%& 5"& &. *1 =-& *22) &%& B 55 @ *22>4

14 & B 5 & + % %8%&% "%%#5& " %5629475".*22>4

A99& .%& K P5& 5&

7&97.% E % &9&.(7 &%75A995

/)01/*22)

Statutory Interpretation of Surcharge Calculation

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Décisions connexes

Questions juridiques clés extraites par Legislator

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Texte complet