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ATAS/739/2005 • CJ GE ATAS/739/2005 Généré par l'IA

Tax Liability Calculation Dispute Over Multiple Taxation

Numéro de cause ATAS/739/2005
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

A litigant challenged an administrative determination regarding the calculation of tax liability, asserting the agency improperly used a formula that effectively taxed the same income multiple times, contrary to statutory intent and due process. The court reasoned that while the statute's literal wording supported the agency's formula, the legislative history and overall structure indicated a clear intent to avoid multiple taxation of the same income stream, thus finding the agency's interpretation inconsistent with the statute's purpose and finding in favor of the litigant.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Liability Calculation Dispute Over Multiple Taxation: The court reasoned that while the statute's literal wording supported the agency's formula, the legislative history and overall structure indicated a clear intent to avoid multiple taxation of the same income stream, thus finding the agency's interpretation inconsistent with the statute's purpose and finding in favor of the litigant.

Mots-clés

Généré par l'IA
assujettissement à l'impôt calcul du revenu domicile fiscal en matière de double imposition procès fiscal fiscalité responsabilité solidaire

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Cited for the imposition of court costs.
Généré par l'IA
A/1506/2002
Tax Liability Calculation Dispute Over Favorable Treatment
A/1704/2002
Appeal Regarding Calculation of Taxable Liability
A/612/2004
Tax Liability Valuation Method Dispute
A/1941/2004
Tax Penalty Calculation on Overpayment Deduction and Assessment Aggregation
A/1538/2002
Tax Entity Classification and Assessment Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Cited for the imposition of court costs.

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