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A/4336/2005 • TAPI GE A/4336/2005 Generato dall'IA

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code

Numero d'incarto A/4336/2005
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 involved an appeal challenging an ex officio tax assessment and a related fine, governed by Article 37 al. 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Regesto Legislator

Generato dall'IA

Appeal Against Ex Officio Tax Assessment and Fine under Article 37 al. 1a of the Fiscal Procedure Code: 1a of the Fiscal Procedure Code. The court admitted the appeal, implying that the grounds raised by the appellant against the tax reassessment and the penalty imposed by the tax authorities were deemed sufficiently founded or procedurally correct to warrant further review or annulment, thereby finding in favor of the appellant on the admissibility of the challenge to the official assessment and fine.

Parole chiave

Generato dall'IA
fissazione della multa revisione d'imposta procedura tributaria amministrazione fiscale motivo di revisione diritto tributario TAXATION D'OFFICE; AMENDE | LPFISC.37.68.al1a
Generato dall'IA
C/22677/2014
Tax Fine Enforcement vs. Subsequent Administrative Appeal
A/762/2006
Taxpayer Appeal of Time-Barred Claims Against Ex Officio Assessments
A/121/2003
Tax Evasion and Misclassification of Income Appeal
A/2739/2023
Taxpayer Appeal Against Reassessment Fines Upheld
A/4888/2008
Tax Reassessment Authority and Tax Evasion Penalties

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Testo completo

A/4336/2005

### [DCRI/314/2007](/apps/decis/fr/dccr/show/1601908) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

TAXATION D'OFFICE; AMENDE

Normes :

LPFISC.37.68.al1a

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