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A/4681/2005 • TAPI GE A/4681/2005 KI-generiert

Tax Exemption Denial Upheld Despite Right to Be Heard Claim

Geschäftsnummer A/4681/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The court rejected an appeal concerning a tax exemption, where the appellant challenged the decision to deny the exemption, arguing that the authority's refusal infringed upon their right to be heard as guaranteed by constitutional provisions, specifically alleging that the decision was based on grounds not previously communicated. The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Legislator-Regeste

KI-generiert

Tax Exemption Denial Upheld Despite Right to Be Heard Claim: The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Schlagwörter

KI-generiert
Abgabenbefreiungen Anspruch auf rechtliches Gehör Steuerbehörde erworbener Anspruch Gründe des öffentlichen Interesses Einrede der Verfassungswidrigkeit
KI-generiert
C/13232/2019
Tax Assessment Enforcement Appeal Decision Upheld
A/638/2006
Tax Exemption Denial Upheld on Procedural Grounds
C/11177/2019
Tax Assessment Enforcement Upheld Despite Claim of Health-Impaired Defense
A/2237/2021
Taxpayer Appeal Against Late Tax Protest Rejection Upheld
A/1666/2024
Foundation Tax Exemption Revocation Upheld

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Volltext

A/4681/2005

### [DCRI/19/2008](/apps/decis/fr/dccr/show/1602209) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; EXONÉRATION FISCALE ; BUT D'INTÉRÊT GÉNÉRAL ; DROIT D'ÊTRE ENTENDU

Normes :

LIPM.9.let.f; Cst.féd.29.al.1

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