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A/4562/2005 • TAPI GE A/4562/2005 Generato dall'IA

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal

Numero d'incarto A/4562/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerns the admissibility of an appeal concerning a tax matter, specifically where the appellant attempted to withdraw their administrative appeal after the deadline prescribed by the relevant fiscal law had passed. The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Regesto Legislator

Generato dall'IA

Tax Appeal Admissibility After Late Withdrawal of Administrative Appeal: The court found the appeal inadmissible because the withdrawal of an administrative appeal is only permissible before the prescribed time limit for filing the subsequent judicial appeal has expired, and since the withdrawal occurred after this deadline, the administrative appeal was deemed withdrawn by operation of law, rendering the subsequent judicial appeal from that withdrawal subject to the same admissibility conditions, which were not met.

Parole chiave

Generato dall'IA
atto tardivo finzione di ritiro diritto tributario assistenza amministrativa fiscale revoca della decisione amministrativa accordo fiscale preliminare ; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ | LPFisc.42.2
Generato dall'IA
A/2066/2016
Taxpayer v. Tax Authority: Late Filing of Administrative Appeal
A/353/2025
Tax Appeal Inadmissibility Due to Untimely Filing and Waived Procedural Objection
A/1194/1997
Late Administrative Appeal Inadmissibility
A/4032/2023
Taxpayer Appeal of Inadmissible Late Tax Objection
A/3169/2009
Taxpayer Appeal on Untimely Administrative Tax Appeal Dismissed

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Testo completo

A/4562/2005

### [DCRI/380/2007](/apps/decis/fr/dccr/show/1602051) du 12.11.2007 ( ICC ) , IRRECEVABLE

Descripteurs :

; RETRAIT(VOIE DE DROIT) ; CONDITION DE RECEVABILITÉ

Normes :

LPFisc.42.2

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