ATAS/1023/2007 · Art. 66 al. 1 LTF

ATAS/1023/2007 • CJ GE ATAS/1023/2007 KI-generiert

Statutory Fee Applicability on Asset Transfer Substance Over Form

Geschäftsnummer ATAS/1023/2007

Gericht / Behörde Cour de Justice (Cour civile) · Chambre des assurances sociales

Rechtsordnung

Schweiz · Kanton Genf (CH-GE)

Entscheiddatum 2007-09-25

Ausgang Abgewiesen (Dismissed)

Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The action arose from a dispute concerning the applicability of specific statutory provisions regarding the payment of a particular charge or fee upon the transfer of certain assets, where the court had to determine whether the transaction met the statutory threshold for triggering the obligation. The court reasoned that the statutory language, focusing on the nature and effect of the transfer rather than merely its form, indicated that the transaction, despite its structure, constituted a transfer within the scope of the relevant legislation, thus affirming the imposition of the charge based on the legislative intent to capture such economic realities.

Legislator-Regeste

KI-generiert

Art. 66 al. 1 LTF; Statutory Fee Applicability on Asset Transfer Substance Over Form: The court reasoned that the statutory language, focusing on the nature and effect of the transfer rather than merely its form, indicated that the transaction, despite its structure, constituted a transfer within the scope of the relevant legislation, thus affirming the imposition of the charge based on the legislative intent to capture such economic realities.

Schlagwörter

KI-generiert

Vermögensübertragung Gebührenzahlung Anwendungsbereich der Regelung Heimschlag Finanzbestimmung Devisengeschäft

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 66 al. 1 LTF

This provision was applied to rule on the court costs of the proceedings.

KI-generiert

A/7/2005

Fee Imposition on Transfers with Purchase Money Security Interests

A/2094/2006

Substance Over Form in Statutory Application to Transactional Document

A/3102/2007

Statutory Application to Pre-Enactment Property Transfer

A/3341/2007

Statutory Interpretation of Property Transfer and Damages Assessment

A/204/2006

Property Transfer Validity and Statutory Compliance

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert

Art. 66 al. 1 LTF

This provision was applied to rule on the court costs of the proceedings.

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Statutory Fee Applicability on Asset Transfer Substance Over Form

Legislator-Zusammenfassung

Legislator-Regeste

Schlagwörter

Zitierte Gesetzesbestimmungen

Verwandte Entscheide

Zentrale Rechtsfragen, extrahiert von Legislator

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