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A/4562/2005 • TAPI GE A/4562/2005 KI-generiert

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal

Geschäftsnummer A/4562/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns the admissibility of an appeal concerning a tax matter, specifically where the appellant attempted to withdraw their administrative appeal after the deadline prescribed by the relevant fiscal law had passed. The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Legislator-Regeste

KI-generiert

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal: The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Schlagwörter

KI-generiert
verspätete Eingabe Rückzugsfiktion Steuerrecht Amtshilfe in Steuersachen verwaltungsrechtlicher Widerruf Steuervorbescheid ; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ | LPFisc.42.2
KI-generiert
A/2066/2016
Taxpayer v. Tax Authority: Late Filing of Administrative Appeal
A/353/2025
Tax Appeal Inadmissibility Due to Untimely Filing and Waived Procedural Objection
A/1194/1997
Late Administrative Appeal Inadmissibility
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/3169/2009
Taxpayer Appeal on Untimely Administrative Tax Appeal Dismissed

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Volltext

A/4562/2005

### [DCRI/380/2007](/apps/decis/fr/dccr/show/1602051) du 12.11.2007 ( ICC ) , IRRECEVABLE

Descripteurs :

; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ

Normes :

LPFisc.42.2

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