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A/4336/2005 • TAPI GE A/4336/2005 Généré par l'IA

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code

Numéro de cause A/4336/2005
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 involved an appeal challenging an ex officio tax assessment and a related fine, governed by Article 37 al. 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Regeste Legislator

Généré par l'IA

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code: 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Mots-clés

Généré par l'IA
fixation de l'amende révision de taxation droit de procédure fiscale administration fiscale motif de révision droit fiscal TAXATION D'OFFICE; AMENDE | LPFISC.37.68.al1a
Généré par l'IA
C/22677/2014
Tax Fine Enforcement vs. Subsequent Administrative Appeal
A/762/2006
Taxpayer Appeal of Time-Barred Claims Against Ex Officio Assessments
A/121/2003
Tax Evasion and Misclassification of Income Appeal
A/2739/2023
Taxpayer Appeal Against Reassessment Fines Upheld
A/4888/2008
Tax Reassessment Authority and Tax Evasion Penalties

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Texte complet

A/4336/2005

### [DCRI/314/2007](/apps/decis/fr/dccr/show/1601908) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

TAXATION D'OFFICE; AMENDE

Normes :

LPFISC.37.68.al1a

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