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A/3279/2005 • TAPI GE A/3279/2005 AI generated

Withholding Tax Assessment Rectification Deadline

Case Number A/3279/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The case concerned the statutory deadline for the rectification of withholding tax assessments, where the taxpayer contended that the tax authority was time-barred from issuing a notice of assessment for income subject to withholding tax. The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Legislator headnote

AI generated

Withholding Tax Assessment Rectification Deadline: The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Keywords

AI generated
withholding tax statutory deadline tax assessment notice tax authority tax compliance timeliness advance tax ruling
AI generated
A/2476/2023
Taxpayers vs. Tax Administration Regarding Withholding Tax Assessment Rectification Deadline
A/4353/2006
Taxpayer Rectification Request Time-Barred Due to Missed Initial Deadline
A/4309/2023
Taxpayer Late Filing for Withholding Tax Rectification Rejected Due to Missed Statutory Deadline
A/1613/2024
Taxpayer Late Filing of Rectification Request Upheld
A/3471/2024
Tax Rectification Deadline Appeal Dismissed

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Full text

A/3279/2005

### [DCRI/400/2007](/apps/decis/fr/dccr/show/1602061) du 12.11.2007 ( ICC ) , ADMIS

Descripteurs :

IMPÔT À LA SOURCE; RECTIFICATION(EN GÉNÉRAL); DÉLAI ABSOLU

Normes :

LIS.2.1; LIS.18.1; LIS.21.2; LIS.23.1; RLIS.3

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