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A/4562/2005 • TAPI GE A/4562/2005 Généré par l'IA

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal

Numéro de cause A/4562/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns the admissibility of an appeal concerning a tax matter, specifically where the appellant attempted to withdraw their administrative appeal after the deadline prescribed by the relevant fiscal law had passed. The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Regeste Legislator

Généré par l'IA

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal: The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Mots-clés

Généré par l'IA
acte tardif fiction de retrait droit fiscal assistance administrative fiscale annulation de la décision administrative décision anticipée en matière fiscale ; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ | LPFisc.42.2
Généré par l'IA
A/2066/2016
Taxpayer v. Tax Authority: Late Filing of Administrative Appeal
A/353/2025
Tax Appeal Inadmissibility Due to Untimely Filing and Waived Procedural Objection
A/1194/1997
Late Administrative Appeal Inadmissibility
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/3169/2009
Taxpayer Appeal on Untimely Administrative Tax Appeal Dismissed

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Texte complet

A/4562/2005

### [DCRI/380/2007](/apps/decis/fr/dccr/show/1602051) du 12.11.2007 ( ICC ) , IRRECEVABLE

Descripteurs :

; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ

Normes :

LPFisc.42.2

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