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ATAS/438/2012 • CJ GE ATAS/438/2012 Generato dall'IA

Withdrawal of Appeal Regarding Professional Training Tax Assessment

Numero d'incarto ATAS/438/2012
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio struck_off
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A company filed an appeal against a Cantonal Compensation Fund's decision that assessed its professional training tax for 2011 based on an alleged staff count of forty-four employees in December 2009, which the company disputed, claiming it only had thirty-three staff members, while the Fund later conceded an error, suggesting a count of forty-three; however, the court noted that the appellant subsequently informed the court it was withdrawing its appeal and had already paid the full amount demanded, leading the court to accept the withdrawal and strike the case from the roll.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF; Withdrawal of Appeal Regarding Professional Training Tax Assessment: A company filed an appeal against a Cantonal Compensation Fund's decision that assessed its professional training tax for 2011 based on an alleged staff count of forty-four employees in December 2009, which the company disputed, claiming it only had thirty-three staff members, while the Fund later conceded an error, suggesting a count of forty-three; however, the court noted that the appellant subsequently informed the court it was withdrawing its appeal and had already paid the full amount demanded, leading the court to accept the withdrawal and strike the case from the roll.

Parole chiave

Generato dall'IA
indennità piena tassazioni fiscali imposta sulla cifra d'affari rimborso dell'imposta preventiva deduzione delle spese professionali credito contestato

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
Although not explicitly cited in the operative part, the standard practice for ordering costs is implicitly governed by the procedural framework, which is generally associated with the Federal Supreme Court Act (LTF) in appellate proceedings, even if the specific order here is about striking the case from the roll following withdrawal.
Generato dall'IA
A/2683/2013
Applicant Withdraws Appeal Against Professional Training Tax Assessment
A/3275/2018
Company Withdraws Appeal Against Professional Training Tax Assessment
A/4195/2010
Corporate Entity Withdraws Appeal Against Professional Training Tax Assessment
A/3120/2022
Withdrawal of Appeal Against Professional Training Tax Assessment
A/2894/2014
Company Withdraws Appeal Against Professional Training Fund Contribution Demand

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

Although not explicitly cited in the operative part, the standard practice for ordering costs is implicitly governed by the procedural framework, which is generally associated with the Federal Supreme Court Act (LTF) in appellate proceedings, even if the specific order here is about striking the case from the roll following withdrawal.

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Testo completo

REPUBLIQUE ET CANTON DE GENEVE

POUVOIR JUDICIAIRE

A/4294/2011 ATAS/438/2012

COUR DE JUSTICE

Chambre des assurances sociales

Arrêt du 22 mars 2012

3ème Chambre

En la cause

X_________ SA, à Vernier recourant

contre

CAISSE CANTONALE GENEVOISE DE COMPENSATION, Service juridique, route de Chêne 54, c postale, 1211 Genève 6 intimé

Siégeant :Karine STECK, Présidente; Violaine LANDRY-ORSAT et Christine LUZZATTO, Juges assesseurs

- 2/2 -

Vu la décision rendue le 29 novembre 2011 par la CAISSE CANTONALE GENEVOISE DE COMPENSATION fixant à 1'056 fr. le montant dû par la société X________SA au titre de taxe de formation professionnelle 2011;

Vu le recours interjeté le 13 décembre 2011 par la société alléguant qu’au 31 décembre 2009, elle n’occupait que trente-trois collaborateurs et non quarante-quatre comme retenu dans la décision contestée;

Vu la réponse de l’intimée du 19 janvier 2012 constatant que la recourante avait déclaré quarante-trois employés en décembre 2009 et proposant d’admettre partiellement le recours en ce sens;

Attendu que par courrier du 2 mars 2012, la société a indiqué renoncer à son recours et avoir d’ores et déjà versé le montant de 1'056 fr. réclamé;

Qu'il convient d'en prendre acte et de rayer la cause du rôle.

PAR CES MOTIFS, LA CHAMBRE DES ASSURANCES SOCIALES :

1. Prend acte du retrait du recours.

2. Raye la cause du rôle.

La greffière La Présidente :

Marie-Catherine SECHAUD Karine STECK

Une copie conforme du présent arrêt est notifiée aux parties par le greffe le

A/4294/2011