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A/4336/2005 • TAPI GE A/4336/2005 AI generated

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code

Case Number A/4336/2005
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 involved an appeal challenging an ex officio tax assessment and a related fine, governed by Article 37 al. 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Legislator headnote

AI generated

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code: 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Keywords

AI generated
assessment of a fine reassessment of tax tax procedure code tax authorities ground for review fiscal law TAXATION D'OFFICE; AMENDE | LPFISC.37.68.al1a
AI generated
C/22677/2014
Tax Fine Enforcement vs. Subsequent Administrative Appeal
A/762/2006
Taxpayer Appeal of Time-Barred Claims Against Ex Officio Assessments
A/121/2003
Tax Evasion and Misclassification of Income Appeal
A/2739/2023
Taxpayer Appeal Against Reassessment Fines Upheld
A/4888/2008
Tax Reassessment Authority and Tax Evasion Penalties

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Full text

A/4336/2005

### [DCRI/314/2007](/apps/decis/fr/dccr/show/1601908) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

TAXATION D'OFFICE; AMENDE

Normes :

LPFISC.37.68.al1a

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