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A/3279/2005 • TAPI GE A/3279/2005 Generato dall'IA

Withholding Tax Assessment Rectification Deadline

Numero d'incarto A/3279/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerned the statutory deadline for the rectification of withholding tax assessments, where the taxpayer contended that the tax authority was time-barred from issuing a notice of assessment for income subject to withholding tax. The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Regesto Legislator

Generato dall'IA

Withholding Tax Assessment Rectification Deadline: The court determined that the specific legal provisions governing withholding tax do not establish an absolute time limit for the authority to assess or rectify such tax, unlike general tax rules, thus upholding the right of the tax administration to make a retroactive assessment within the standard legal timeframe applicable in the absence of a specific absolute bar.

Parole chiave

Generato dall'IA
imposta alla fonte termine legale decisione di tassazione autorità fiscale tempestività tributaria accordo fiscale preliminare
Generato dall'IA
A/2476/2023
Taxpayers vs. Tax Administration Regarding Withholding Tax Assessment Rectification Deadline
A/4353/2006
Taxpayer Rectification Request Time-Barred Due to Missed Initial Deadline
A/4309/2023
Taxpayer Late Filing for Withholding Tax Rectification Rejected Due to Missed Statutory Deadline
A/1613/2024
Taxpayer Late Filing of Rectification Request Upheld
A/3471/2024
Tax Rectification Deadline Appeal Dismissed

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Testo completo

A/3279/2005

### [DCRI/400/2007](/apps/decis/fr/dccr/show/1602061) du 12.11.2007 ( ICC ) , ADMIS

Descripteurs :

IMPÔT À LA SOURCE; RECTIFICATION(EN GÉNÉRAL); DÉLAI ABSOLU

Normes :

LIS.2.1; LIS.18.1; LIS.21.2; LIS.23.1; RLIS.3

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