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A/3279/2005 • TAPI GE A/3279/2005 Généré par l'IA

Withholding Tax Assessment Rectification Deadline

Numéro de cause A/3279/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerned the statutory deadline for the rectification of withholding tax assessments, where the taxpayer contended that the tax authority was time-barred from issuing a notice of assessment for income subject to withholding tax. The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Regeste Legislator

Généré par l'IA

Withholding Tax Assessment Rectification Deadline: The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Mots-clés

Généré par l'IA
impôt à la source délai légal décision de taxation autorité fiscale respect des délais fiscaux décision anticipée en matière fiscale
Généré par l'IA
A/2476/2023
Taxpayers vs. Tax Administration Regarding Withholding Tax Assessment Rectification Deadline
A/4353/2006
Taxpayer Rectification Request Time-Barred Due to Missed Initial Deadline
A/4309/2023
Taxpayer Late Filing for Withholding Tax Rectification Rejected Due to Missed Statutory Deadline
A/1613/2024
Taxpayer Late Filing of Rectification Request Upheld
A/3471/2024
Tax Rectification Deadline Appeal Dismissed

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Texte complet

A/3279/2005

### [DCRI/400/2007](/apps/decis/fr/dccr/show/1602061) du 12.11.2007 ( ICC ) , ADMIS

Descripteurs :

IMPÔT À LA SOURCE; RECTIFICATION(EN GÉNÉRAL); DÉLAI ABSOLU

Normes :

LIS.2.1; LIS.18.1; LIS.21.2; LIS.23.1; RLIS.3

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