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ATAS/730/2006 • CJ GE ATAS/730/2006 Généré par l'IA

Statutory Amendment Retroactivity Challenge

Numéro de cause ATAS/730/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns a challenge to the application of a certain statutory amendment, enacted in 2005, to transactions completed under an earlier 2004 statute, with the court finding that the 2005 amendment was not intended to be applied retroactively to actions predating its effective date. The court reasoned that while the amendment addressed a related area, there was no clear legislative directive indicating an intent to disturb past transactions governed by the prior law, and absent such explicit instruction, the presumption against retroactivity must prevail, thereby maintaining the validity of the transactions under the 2004 provisions.

Regeste Legislator

Généré par l'IA

Art. 108 al. 1 let. a LTF, Art. 66 al. 1 LTF; Statutory Amendment Retroactivity Challenge: The court reasoned that while the amendment addressed a related area, there was no clear legislative directive indicating an intent to disturb past transactions governed by the prior law, and absent such explicit instruction, the presumption against retroactivity must prevail, thereby maintaining the validity of the transactions under the 2004 provisions.

Mots-clés

Généré par l'IA
rétroactivité de la loi modification législative date de début du droit prétention légale actes attaquables délais de prescription

Dispositions légales citées

Généré par l'IA
Art. 108 al. 1 let. a LTF
Cited in the dispositive for declaring the appeal inadmissible based on a simplified procedure.
Art. 66 al. 1 LTF
Cited in the dispositive regarding the apportionment of court costs.
Généré par l'IA
A/2408/2007
Statutory Amendment Retroactivity Dispute
A/3612/2007
Tax Statute Retroactivity Challenge
A/1289/2004
Statutory Amendment Retroactivity and Vested Rights in Cost Recovery
A/2809/2007
Tax Amendment Retroactivity and Vested Rights Challenge
A/1132/2006
Statutory Amendment Retroactivity in Discovery Non-Compliance Penalty

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 108 al. 1 let. a LTF

Cited in the dispositive for declaring the appeal inadmissible based on a simplified procedure.

Art. 66 al. 1 LTF

Cited in the dispositive regarding the apportionment of court costs.

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