Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
A/4681/2005 • TAPI GE A/4681/2005 Generato dall'IA

Tax Exemption Denial Upheld Despite Right to Be Heard Claim

Numero d'incarto A/4681/2005
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 court rejected an appeal concerning a tax exemption, where the appellant challenged the decision to deny the exemption, arguing that the authority's refusal infringed upon their right to be heard as guaranteed by constitutional provisions, specifically alleging that the decision was based on grounds not previously communicated. The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Regesto Legislator

Generato dall'IA

Tax Exemption Denial Upheld Despite Right to Be Heard Claim: The court upheld the prior ruling, finding that the original authority had appropriately determined that the appellant's purpose did not meet the established criteria for a public-interest objective necessary to qualify for the tax exemption, thereby implicitly rejecting the argument that the appellant's right to be heard was violated.

Parole chiave

Generato dall'IA
franchigie fiscali diritto di essere sentito autorità fiscale diritto acquisito motivi di pubblico interesse eccezione di incostituzionalità
Generato dall'IA
C/13232/2019
Tax Assessment Enforcement Appeal Decision Upheld
A/638/2006
Tax Exemption Denial Upheld on Procedural Grounds
C/11177/2019
Tax Assessment Enforcement Upheld Despite Claim of Health-Impaired Defense
A/2237/2021
Taxpayer Appeal Against Late Tax Protest Rejection Upheld
A/1666/2024
Foundation Tax Exemption Revocation Upheld

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

A/4681/2005

### [DCRI/19/2008](/apps/decis/fr/dccr/show/1602209) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; EXONÉRATION FISCALE ; BUT D'INTÉRÊT GÉNÉRAL ; DROIT D'ÊTRE ENTENDU

Normes :

LIPM.9.let.f; Cst.féd.29.al.1

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2008/0000/DCRI_000019_2008_A_4681_2005.pdf)

* /