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A/4303/2005 • TAPI GE A/4303/2005 AI generated

Tax Domicile and Default Assessment Validity Appeal

Case Number A/4303/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The appeal challenged the validity of a default tax assessment imposed on a legal entity for failing to file an income tax return, with the dispute centering on the determination of the entity's tax domicile, which affects jurisdiction and applicable tax laws. The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Legislator headnote

AI generated

Tax Domicile and Default Assessment Validity Appeal: The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Keywords

AI generated
validity of tax assessment tax domicile income determination basis of obligation legal entity determination of jurisdiction
AI generated
A/3767/2005
Tax Administration v. Taxpayer: Default Assessment Validity and Procedural Summons
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action
A/2256/2008
Tax Assessment by Office Upheld Against Failure to File and Justify Means
A/131/1997
Taxpayer Domicile Determination Appeal
A/3998/2017
Taxpayers v. Tax Authority: Failure to File and Procedural Deficiency in Tax Appeal

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Full text

A/4303/2005

### [DCRI/8/2008](/apps/decis/fr/dccr/show/1602230) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; TAXATION D'OFFICE ; DÉCLARATION D'IMPÔT ; SIÈGE ; PERSONNE MORALE

Normes :

LPFisc.37; LPFisc.68; LHID.39.al2; OLHID.2;

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