D 3 17
LPFISCStG
CH-GE
CH-GE
Art. 2 Loi de procédure fiscale (LPFisc) - Hiérarchie des normes
D Finances et contributions - D 3 Impôts et taxes
Art. 2 LPFisc · Hiérarchie des normes
1. Les dispositions spéciales contenues dans d’autres lois cantonales genevoises sont applicables si elles dérogent à la présente loi.
2. La loi sur la procédure administrative, du 12 septembre 1985, est applicable pour autant que la présente loi n’y déroge pas.
Décisions judiciaires appliquant cette disposition (14)
A/2776/2024 · ge (art. 2 al. 2 LPFisc)
Taxpayer Challenge to Hidden Equity Capital Determination Based on Company Classification
Cited in the dispositive (order 1) as part of the reasoning for declaring the appeal admissible based on a protectable interest regarding the ICC capital tax.
A/2483/2024 · ge (art. 2 al. 2 LPFisc)
Taxpayer Appeal on Carry-Forward Loss Inadmissibility
Cited alongside Art. 60 LPA regarding the standing to appeal.
A/811/2024 · ge (art. 2 al. 2 LPFisc)
Taxpayer Appeal on Property Tax Abatement Denial
Cited to establish the applicability of the LPA in this fiscal procedure.
A/181/2023 · ge (art. 2 al. 2 LPFisc))
Taxpayers' Revision Request Denied for Undisclosed Foreign Asset Reassessment
Cited for the applicability of the administrative procedure costs rule (Art. 87 al. 1 LPA) in tax matters.
A/488/2020 · ge (art. 87 al. 2 de la loi sur la procédure administrative du 12 septembre 1985 - LPA - cum art. 2 al. 2 LPFisc)
Taxpayer Dispute Over Real Estate Gain Tax Rate Based on Construction Completion Dates
Applied to award the appellant a procedural indemnity due to partial success.
A/2145/2020 · ge (art. 2 al. 2 LPFisc)
Taxpayer Appeal on Alimony Inclusion and Disability Expense Deduction
Cited in conjunction with Art. 89 al. 1 LPA regarding the consequence of withdrawing the appeal.
A/910/2009 · ge (art. 2 al. 2 LPFisc)
Taxpayer Appeal of Reassessments and Penalties for 2001-2004: Statute of Limitations and Admissibility of Federal and Cantonal Tax Claims
Cited in the reasoning (point 5) as part of the basis for deeming the appeal regarding ICC timely, confirming the application of the LPA for matters not regulated by LPFisc.
A/2869/2011 · ge (art. 2 al. 2 LPFisc)
Taxpayers' Appeal of 2007 Assessment: Disallowed Foreign Exchange Loss and Insufficient Documentation
Cited in relation to the applicability of suspension of deadlines for the ICC 2007 appeal.
A/1815/2012 · ge (art. 62 al. 1 let. a de la loi sur la procédure administrative du 12 septembre 1985 (LPA - E 5 10 par le biais de l'art. 2 al. 2 de la loi de procédure fiscale du 4 octobre 2001 (LPFisc – D 3 17))
Taxpayer v. Tax Authority: Irregular Fee Notification Leading to Inadmissibility
Cited as part of the basis for declaring the appeal admissible in form.
A/2561/2010 · ge (art. 2 al. 2 LPFisc)
Taxpayer Recourse Dismissed as Untimely and Improper Form
Cited in the reasoning section as a basis for declaring the appeal admissible regarding the form, and for the applicability of certain LPA articles.
A/2297/2008 · ge (art. 2 de la loi de procédure fiscale du 4 octobre 2001 (LPFisc - D 3 17))
Taxpayer Appeal Against Hidden Equity Assessment Based on Book Value of Participation
Cited as part of the basis for declaring the appeal admissible regarding the applicable procedural law.
A/2159/2007 · ge (art. 2 de la loi de procédure fiscale du 4 octobre 2001 (LPFisc - D 3 17))
Tax Assessment Challenge: Disallowed Director Salary as Improper Profit Distribution
Cited to declare the appeal admissible as being filed within the proper time limit before the competent jurisdiction.
A/4222/2006 · ge (art. 2 LPFisc)
Taxpayer Loss on Share Investment Classification
Cited as a procedural basis for the admissibility of the appeal before the tax court.
A/66/2003 · ge (art. 2 al. 2 LPFisc)
Tax Reassessment Appeals Dismissed Due to Unproven Service Status and Confirmed Intentional Evasion
Applied as a procedural basis, as the LPFisc provisions apply to pending cases unless they derogate from the LPA.