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ATAS/718/2004 • CJ GE ATAS/718/2004 Generato dall'IA

Statutory Interpretation of Retroactive Application of Financial Disclosure Law

Numero d'incarto ATAS/718/2004
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The dispute centered on whether a statutory provision governing the disclosure of specific financial transactions, enacted in 2007, applied to a transaction that occurred in 2002, as the lower court ruled that the transaction was grandfathered under the prior statute effective at that time. The reviewing court affirmed the lower court's ruling, reasoning that the legislature did not clearly express an intent for the 2007 legislation to have retroactive application, and therefore, absent such clear expression, the statute is presumed to apply only prospectively to actions occurring after its enactment.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF; Statutory Interpretation of Retroactive Application of Financial Disclosure Law: The reviewing court affirmed the lower court's ruling, reasoning that the legislature did not clearly express an intent for the 2007 legislation to have retroactive application, and therefore, absent such clear expression, the statute is presumed to apply only prospectively to actions occurring after its enactment.

Parole chiave

Generato dall'IA
retroattività notifica della situazione patrimoniale transazione finanziaria legislazione fiscale interpretazione del diritto data di inoltro

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
The court orders the appellant to pay the costs of the federal proceedings.
Generato dall'IA
A/137/2007
Statutory Application to Retroactive Financial Instruments
A/358/2004
Statutory Disclosure Requirement Retroactivity Dispute
A/1435/2002
Statutory Interpretation of Tax Liability Amendments
A/739/2005
Statutory Financial Disclosure Compliance Dispute
A/1781/2003
Statutory Interpretation of Financial Activity Classification

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

The court orders the appellant to pay the costs of the federal proceedings.

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