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ATAS/718/2004 • CJ GE ATAS/718/2004 KI-generiert

Statutory Interpretation of Retroactive Application of Financial Disclosure Law

Geschäftsnummer ATAS/718/2004
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The dispute centered on whether a statutory provision governing the disclosure of specific financial transactions, enacted in 2007, applied to a transaction that occurred in 2002, as the lower court ruled that the transaction was grandfathered under the prior statute effective at that time. The reviewing court affirmed the lower court's ruling, reasoning that the legislature did not clearly express an intent for the 2007 legislation to have retroactive application, and therefore, absent such clear expression, the statute is presumed to apply only prospectively to actions occurring after its enactment.

Legislator-Regeste

KI-generiert

Art. 66 al. 1 LTF; Statutory Interpretation of Retroactive Application of Financial Disclosure Law: The reviewing court affirmed the lower court's ruling, reasoning that the legislature did not clearly express an intent for the 2007 legislation to have retroactive application, and therefore, absent such clear expression, the statute is presumed to apply only prospectively to actions occurring after its enactment.

Schlagwörter

KI-generiert
Rückwirkung Offenlegung der Vermögensverhältnisse Transaktion Rechtsvorschriften für Buchführung und Rechnungswesen Auslegung des Rechts Einreichungsdatum

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 al. 1 LTF
The court orders the appellant to pay the costs of the federal proceedings.
KI-generiert
A/137/2007
Statutory Application to Retroactive Financial Instruments
A/358/2004
Statutory Disclosure Requirement Retroactivity Dispute
A/1435/2002
Statutory Interpretation of Tax Liability Amendments
A/739/2005
Statutory Financial Disclosure Compliance Dispute
A/1781/2003
Statutory Interpretation of Financial Activity Classification

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 al. 1 LTF

The court orders the appellant to pay the costs of the federal proceedings.

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