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A/4303/2005 • TAPI GE A/4303/2005 Generato dall'IA

Tax Domicile and Default Assessment Validity Appeal

Numero d'incarto A/4303/2005
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 appeal challenged the validity of a default tax assessment imposed on a legal entity for failing to file an income tax return, with the dispute centering on the determination of the entity's tax domicile, which affects jurisdiction and applicable tax laws. The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Regesto Legislator

Generato dall'IA

Tax Domicile and Default Assessment Validity Appeal: The court rejected the appeal, affirming that the tax administration correctly applied the relevant tax codes regarding the assessment procedure when the entity failed to comply with its filing obligations, implicitly confirming the factual basis or legal presumption used to establish the entity's seat for tax purposes.

Parole chiave

Generato dall'IA
validità della tassazione fiscale domicilio fiscale accertamento del reddito causa dell'obbligazione persona giuridica determinazione della competenza
Generato dall'IA
A/3767/2005
Tax Administration v. Taxpayer: Default Assessment Validity and Procedural Summons
A/2946/2015
Tax Assessment Validity Based on Procedural Notification and Subsequent Taxpayer Action
A/2256/2008
Tax Assessment by Office Upheld Against Failure to File and Justify Means
A/131/1997
Taxpayer Domicile Determination Appeal
A/3998/2017
Taxpayers v. Tax Authority: Failure to File and Procedural Deficiency in Tax Appeal

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Testo completo

A/4303/2005

### [DCRI/8/2008](/apps/decis/fr/dccr/show/1602230) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; TAXATION D'OFFICE ; DÉCLARATION D'IMPÔT ; SIÈGE ; PERSONNE MORALE

Normes :

LPFisc.37; LPFisc.68; LHID.39.al2; OLHID.2;

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