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A/4336/2005 • TAPI GE A/4336/2005 KI-generiert

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code

Geschäftsnummer A/4336/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case involved an appeal challenging an ex officio tax assessment and a related fine, governed by Article 37 al. 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Legislator-Regeste

KI-generiert

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code: 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Schlagwörter

KI-generiert
Festsetzung der Busse Steuerrevision Steuerverfahrensrecht Steuerverwaltung Revisionsgrund Steuerrecht TAXATION D'OFFICE; AMENDE | LPFISC.37.68.al1a
KI-generiert
C/22677/2014
Tax Fine Enforcement vs. Subsequent Administrative Appeal
A/762/2006
Taxpayer Appeal of Time-Barred Claims Against Ex Officio Assessments
A/121/2003
Tax Evasion and Misclassification of Income Appeal
A/2739/2023
Taxpayer Appeal Against Reassessment Fines Upheld
A/4888/2008
Tax Reassessment Authority and Tax Evasion Penalties

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Volltext

A/4336/2005

### [DCRI/314/2007](/apps/decis/fr/dccr/show/1601908) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

TAXATION D'OFFICE; AMENDE

Normes :

LPFISC.37.68.al1a

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