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A/2689/2005 • TAPI GE A/2689/2005 Généré par l'IA

Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim

Numéro de cause A/2689/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellate court rejected an appeal concerning the late filing of an opposition to a tax assessment, finding that the statutory deadline for filing the opposition was absolute, and the taxpayer's failure to meet this deadline could not be excused by a general duty to cooperate unless the delay was caused by the tax authority itself. The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Regeste Legislator

Généré par l'IA

LPFisc.41.3; Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim: The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Mots-clés

Généré par l'IA
obligation de renseigner du contribuable acte tardif prolongation de délai délai légal autorité fiscale production de créance

Dispositions légales citées

Généré par l'IA
LPFisc.41.3
This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.
Généré par l'IA
A/2151/2019
Tax Objection Deadline Appeal
A/2518/2024
Tax Objection Deadline Appeal Rejection
A/3131/2012
Tax Objection Dismissal Upheld Due to Untimely Filing
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/2361/2008
Tax Assessment Objection Deadline Rejection Upheld

Questions juridiques clés extraites par Legislator

Généré par l'IA
LPFisc.41.3

This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.

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Texte complet

A/2689/2005

### [DCRI/167/2007](/apps/decis/fr/dccr/show/1601954) du 07.05.2007 ( ICC ) , REJETE

Descripteurs :

DÉLAI; OPPOSITION(PROCÉDURE) ; DEVOIR DE COLLABORER

Normes :

LPFisc.39.1; LPFisc.41.1; LPFisc.41.3

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