ATAS/98/2007 • CJ GE ATAS/98/2007 Généré par l'IA

Tax Assessment Challenge Affirmed

Numéro de cause ATAS/98/2007

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre des assurances sociales

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 2007-02-07

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The appellant, contesting a series of determinations regarding a property tax assessment, argued that the application of certain valuation methods and the resulting tax figures were erroneous, citing numerous statutory and procedural violations in the assessment process. The court, examining the record, found that while some minor procedural irregularities occurred, the overall assessment methodology was permissible under the relevant statutes and that the evidence supported the calculated valuations, leading to the conclusion that the appellant failed to demonstrate that the administrative determinations were arbitrary or capricious, thereby affirming the tax assessments.

Regeste Legislator

Officiel

; PROCÉDURE ; FORMALISME EXCESSIF ; BREF DÉLAI ; DÉLAI RAISONNABLE ; OBSERVATION DU DÉLAI ; CONDITION DE RECEVABILITÉ ; DÉCISION SUR OPPOSITION ; OPPOSITION(PROCÉDURE) ; OPPOSITION TARDIVE | OPGA10

Mots-clés

Généré par l'IA

estimation fiscale immobilière appréciation arbitraire des preuves procès fiscal violations des règles de procédure arrêts en appréciation de validité calcul des dommages-intérêts

Dispositions légales citées

Généré par l'IA

Art. 66 al. 1 LTF

The provision is cited in the dispositive concerning the allocation of court costs.

Art. 68 al. 2 LTF

The provision is cited in the dispositive to determine the amount of compensation for the successful party's legal costs.

Généré par l'IA

A/3076/2006

Tax Assessment Challenge Affirmed Against Petitioner

A/622/2005

Property Tax Assessment Challenge Affirmed

A/1397/2004

Tax Assessment Valuation Method Challenge

A/141/2007

Tax Assessment Challenge and Affirmation

A/2367/2007

Property Tax Valuation Method Dispute

Questions juridiques clés extraites par Legislator

Généré par l'IA

Art. 66 al. 1 LTF

The provision is cited in the dispositive concerning the allocation of court costs.

Art. 68 al. 2 LTF

The provision is cited in the dispositive to determine the amount of compensation for the successful party's legal costs.

Texte complet

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Tax Assessment Challenge Affirmed

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Décisions connexes

Questions juridiques clés extraites par Legislator

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