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A/4303/2005 • TAPI GE A/4303/2005 KI-generiert

Tax Domicile and Default Assessment Validity Appeal

Geschäftsnummer A/4303/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The appeal challenged the validity of a default tax assessment imposed on a legal entity for failing to file an income tax return, with the dispute centering on the determination of the entity's tax domicile, which affects jurisdiction and applicable tax laws. The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Legislator-Regeste

KI-generiert

Tax Domicile and Default Assessment Validity Appeal: The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Schlagwörter

KI-generiert
Rechtsbeständigkeit der Steuerveranlagung Steuerdomizil Einkommensermittlung Verpflichtungsgrund juristische Person Zuständigkeitsbestimmung
KI-generiert
A/3767/2005
Tax Administration v. Taxpayer: Default Assessment Validity and Procedural Summons
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action
A/2256/2008
Tax Assessment by Office Upheld Against Failure to File and Justify Means
A/131/1997
Taxpayer Domicile Determination Appeal
A/3998/2017
Taxpayers v. Tax Authority: Failure to File and Procedural Deficiency in Tax Appeal

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Volltext

A/4303/2005

### [DCRI/8/2008](/apps/decis/fr/dccr/show/1602230) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; TAXATION D'OFFICE ; DÉCLARATION D'IMPÔT ; SIÈGE ; PERSONNE MORALE

Normes :

LPFisc.37; LPFisc.68; LHID.39.al2; OLHID.2;

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