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A/4681/2005 • TAPI GE A/4681/2005 Généré par l'IA

Tax Exemption Denial Upheld Despite Right to Be Heard Claim

Numéro de cause A/4681/2005
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 court rejected an appeal concerning a tax exemption, where the appellant challenged the decision to deny the exemption, arguing that the authority's refusal infringed upon their right to be heard as guaranteed by constitutional provisions, specifically alleging that the decision was based on grounds not previously communicated. The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Regeste Legislator

Généré par l'IA

Tax Exemption Denial Upheld Despite Right to Be Heard Claim: The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Mots-clés

Généré par l'IA
franchises fiscales droit d'être entendu autorité fiscale droit acquis motifs d'intérêt public exception d'inconstitutionnalité
Généré par l'IA
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A/2237/2021
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A/1666/2024
Foundation Tax Exemption Revocation Upheld

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Texte complet

A/4681/2005

### [DCRI/19/2008](/apps/decis/fr/dccr/show/1602209) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; EXONÉRATION FISCALE ; BUT D'INTÉRÊT GÉNÉRAL ; DROIT D'ÊTRE ENTENDU

Normes :

LIPM.9.let.f; Cst.féd.29.al.1

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