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A/4562/2005 • TAPI GE A/4562/2005 AI generated

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal

Case Number A/4562/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Inadmissible
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Legislator summary

AI generated

The case concerns the admissibility of an appeal concerning a tax matter, specifically where the appellant attempted to withdraw their administrative appeal after the deadline prescribed by the relevant fiscal law had passed. The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Legislator headnote

AI generated

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal: The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Keywords

AI generated
late filing deemed withdrawal fiscal law administrative assistance in tax administrative revocation of decision advance tax ruling ; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ | LPFisc.42.2
AI generated
A/2066/2016
Taxpayer v. Tax Authority: Late Filing of Administrative Appeal
A/353/2025
Tax Appeal Inadmissibility Due to Untimely Filing and Waived Procedural Objection
A/1194/1997
Late Administrative Appeal Inadmissibility
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/3169/2009
Taxpayer Appeal on Untimely Administrative Tax Appeal Dismissed

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Full text

A/4562/2005

### [DCRI/380/2007](/apps/decis/fr/dccr/show/1602051) du 12.11.2007 ( ICC ) , IRRECEVABLE

Descripteurs :

; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ

Normes :

LPFisc.42.2

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