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A/2689/2005 • TAPI GE A/2689/2005 Generato dall'IA

Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim

Numero d'incarto A/2689/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The appellate court rejected an appeal concerning the late filing of an opposition to a tax assessment, finding that the statutory deadline for filing the opposition was absolute, and the taxpayer's failure to meet this deadline could not be excused by a general duty to cooperate unless the delay was caused by the tax authority itself. The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Regesto Legislator

Generato dall'IA

LPFisc.41.3; Tax Opposition Filing Deadline Upheld Against Duty to Cooperate Claim: The court reasoned that the legal provisions regarding the time limit for opposition are mandatory and preclude any extension, emphasizing that the duty to collaborate does not override specific procedural deadlines set by law.

Parole chiave

Generato dall'IA
dovere di collaborazione del contribuente atto tardivo proroga del termine termine legale autorità fiscale insinuazione del credito

Disposizioni normative citate

Generato dall'IA
LPFisc.41.3
This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.
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A/3131/2012
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A/4032/2023
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A/2361/2008
Tax Assessment Objection Deadline Rejection Upheld

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
LPFisc.41.3

This provision likely served as the main ground for rejecting the appeal (REJETE) concerning the opposition procedure.

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Testo completo

A/2689/2005

### [DCRI/167/2007](/apps/decis/fr/dccr/show/1601954) du 07.05.2007 ( ICC ) , REJETE

Descripteurs :

DÉLAI; OPPOSITION(PROCÉDURE) ; DEVOIR DE COLLABORER

Normes :

LPFisc.39.1; LPFisc.41.1; LPFisc.41.3

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