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A/792/2007 • TAPI GE A/792/2007 AI generated

Tax Withholding Restitution Appeal Rejected on Good Faith Grounds

Case Number A/792/2007
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 court rejected an appeal concerning the entitlement to restitution of tax withheld at source on a welfare benefit, as the appellant failed to demonstrate that the imposition of the tax was contrary to the principle of good faith in the application of the relevant regulations regarding advance tax deductions on social security payments.

Legislator headnote

AI generated

Tax Withholding Restitution Appeal Rejected on Good Faith Grounds: The court rejected an appeal concerning the entitlement to restitution of tax withheld at source on a welfare benefit, as the appellant failed to demonstrate that the imposition of the tax was contrary to the principle of good faith in the application of the relevant regulations regarding advance tax deductions on social security payments.

Keywords

AI generated
restitution of benefits withholding tax good faith social-security benefit entitlement to social assistance tax-free allowance
AI generated
A/1410/2012
Appeal Denied: Restitution of Improperly Received Benefits Upheld Due to Lack of Good Faith
A/420/2021
Claimant Fails Good Faith Test for Repaying Unduly Received Benefits
A/2341/2020
Restitution of Social Assistance Due to Concealed Income
A/1915/2012
Restitution of Unduly Obtained Social Assistance Benefits Due to Misrepresentation
A/2753/2007
Unemployment Benefit Restitution Upheld Despite Claimant's Good Faith Arguments

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Full text

A/792/2007

### [DCRI/252/2008](/apps/decis/fr/dccr/show/1602383) du 09.06.2008 ( ICC ) , REJETE

Descripteurs :

PRESTATION DE PRÉVOYANCE; IMPÔT À LA SOURCE; PRINCIPE DE LA BONNE FOI ; RESTITUTION DE L'IMPÔT

Normes :

LISP.11.al1; RISP.10

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