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ATAS/266/2007 • CJ GE ATAS/266/2007 Generato dall'IA

Statutory Interpretation and Tax Assessment Method

Numero d'incarto ATAS/266/2007
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 dispute centers on the interpretation of statutory language regarding a specific tax assessment method, where one party argued the method applied based on the plain meaning of the statute, while the other contended that prior administrative interpretations and long-standing practice mandated a different application favoring their position. The court reasoned that the unambiguous text of the statute must control, rejecting reliance on potentially outdated or context-specific administrative guidance, and therefore upheld the assessment based on the direct reading of the legislative enactment, finding no basis to deviate from the clear statutory command.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF; Statutory Interpretation and Tax Assessment Method: The court reasoned that the unambiguous text of the statute must control, rejecting reliance on potentially outdated or context-specific administrative guidance, and therefore upheld the assessment based on the direct reading of the legislative enactment, finding no basis to deviate from the clear statutory command.

Parole chiave

Generato dall'IA
tassazioni fiscali imposta diretta base legale interpretazione delle leggi autorità giudiziaria fiscale procedura fiscale

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
Cited in the final order regarding the allocation of costs for the federal court proceedings.
Generato dall'IA
A/3226/2006
Tax Assessment Validity and Statutory Interpretation
A/555/2006
Tax Assessment Validity Based on Statutory Interpretation
A/920/2006
Statutory Interpretation of Tax Assessment Procedures
A/3121/2006
Statutory Tax Calculation Methodology Dispute
A/1111/2006
Tax Assessment Upheld Due to Distinguishable Precedent and Statutory Amendment

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

Cited in the final order regarding the allocation of costs for the federal court proceedings.

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