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A/2689/2005 • TAPI GE A/2689/2005 KI-generiert

Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim

Geschäftsnummer A/2689/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The appellate court rejected an appeal concerning the late filing of an opposition to a tax assessment, finding that the statutory deadline for filing the opposition was absolute, and the taxpayer's failure to meet this deadline could not be excused by a general duty to cooperate unless the delay was caused by the tax authority itself. The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Legislator-Regeste

KI-generiert

LPFisc.41.3; Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim: The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Schlagwörter

KI-generiert
Mitwirkungspflicht des Steuerpflichtigen verspätete Eingabe Fristerstreckung gesetzliche Frist Steuerbehörde Forderungseingabe

Zitierte Gesetzesbestimmungen

KI-generiert
LPFisc.41.3
This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.
KI-generiert
A/2151/2019
Tax Objection Deadline Appeal
A/2518/2024
Tax Objection Deadline Appeal Rejection
A/3131/2012
Tax Objection Dismissal Upheld Due to Untimely Filing
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/2361/2008
Tax Assessment Objection Deadline Rejection Upheld

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
LPFisc.41.3

This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.

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Volltext

A/2689/2005

### [DCRI/167/2007](/apps/decis/fr/dccr/show/1601954) du 07.05.2007 ( ICC ) , REJETE

Descripteurs :

DÉLAI; OPPOSITION(PROCÉDURE) ; DEVOIR DE COLLABORER

Normes :

LPFisc.39.1; LPFisc.41.1; LPFisc.41.3

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