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ATAS/828/2005 • CJ GE ATAS/828/2005 Generato dall'IA

Tax Authority Interest Calculation Dispute

Numero d'incarto ATAS/828/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The dispute concerns the proper calculation of statutory interest rates on unpaid tax assessments, where the relevant statute specified a single annual rate but the tax authority applied that rate retroactively to quarterly periods, leading to compound interest calculations the taxpayer challenged as unauthorized. The court reasoned that absent explicit statutory authority permitting compounding or specifying quarterly application, the unambiguous language of the statute mandating an annual rate must be applied strictly, resulting in the conclusion that the simple annual rate, not the compounded quarterly calculation, was the correct measure for the interest due.

Regesto Legislator

Ufficiale

; AC ; CHÔMAGE PARTIEL ; CHÔMAGE ; PERTE DE TRAVAIL ; PERTE DE TRAVAIL À PRENDRE EN CONSIDÉRATION ; TRAVAIL SUR APPEL ; ACTIVITÉ LUCRATIVE IRRÉGULIÈRE ; RECONSIDÉRATION | LACI.11; LACI.11al1

Parole chiave

Generato dall'IA
calcolo degli interessi autorità fiscale aliquota d'imposta tempestività della tassazione fiscale interesse moratorio legale calcolo del pignoramento di salario

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
Cited in the dispositive to rule on the costs of the federal appeal.
Art. 64 LTF
Cited in the dispositive concerning the granting of legal aid.
Generato dall'IA
A/3714/2005
Interest Calculation Date Dispute
A/3121/2006
Statutory Tax Calculation Methodology Dispute
A/1859/2004
Statutory Levy Calculation Dispute
A/3667/2006
Statutory Interest Calculation Methodology Dispute
A/2392/2006
Statutory Interest Accrual Dispute

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

Cited in the dispositive to rule on the costs of the federal appeal.

Art. 64 LTF

Cited in the dispositive concerning the granting of legal aid.

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