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A/4303/2005 • TAPI GE A/4303/2005 Généré par l'IA

Tax Domicile and Default Assessment Validity Appeal

Numéro de cause A/4303/2005
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 appeal challenged the validity of a default tax assessment imposed on a legal entity for failing to file an income tax return, with the dispute centering on the determination of the entity's tax domicile, which affects jurisdiction and applicable tax laws. The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Regeste Legislator

Généré par l'IA

Tax Domicile and Default Assessment Validity Appeal: The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Mots-clés

Généré par l'IA
validité de la taxation fiscale domicile fiscal détermination du revenu cause de l'obligation personne morale fixation de compétence
Généré par l'IA
A/3767/2005
Tax Administration v. Taxpayer: Default Assessment Validity and Procedural Summons
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action
A/2256/2008
Tax Assessment by Office Upheld Against Failure to File and Justify Means
A/131/1997
Taxpayer Domicile Determination Appeal
A/3998/2017
Taxpayers v. Tax Authority: Failure to File and Procedural Deficiency in Tax Appeal

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Texte complet

A/4303/2005

### [DCRI/8/2008](/apps/decis/fr/dccr/show/1602230) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; TAXATION D'OFFICE ; DÉCLARATION D'IMPÔT ; SIÈGE ; PERSONNE MORALE

Normes :

LPFisc.37; LPFisc.68; LHID.39.al2; OLHID.2;

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