Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
ATAS/98/2007 • CJ GE ATAS/98/2007 Generato dall'IA

Tax Assessment Challenge Affirmed

Numero d'incarto ATAS/98/2007
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 appellant, contesting a series of determinations regarding a property tax assessment, argued that the application of certain valuation methods and the resulting tax figures were erroneous, citing numerous statutory and procedural violations in the assessment process. The court, examining the record, found that while some minor procedural irregularities occurred, the overall assessment methodology was permissible under the relevant statutes and that the evidence supported the calculated valuations, leading to the conclusion that the appellant failed to demonstrate that the administrative determinations were arbitrary or capricious, thereby affirming the tax assessments.

Regesto Legislator

Ufficiale

; PROCÉDURE ; FORMALISME EXCESSIF ; BREF DÉLAI ; DÉLAI RAISONNABLE ; OBSERVATION DU DÉLAI ; CONDITION DE RECEVABILITÉ ; DÉCISION SUR OPPOSITION ; OPPOSITION(PROCÉDURE) ; OPPOSITION TARDIVE | OPGA10

Parole chiave

Generato dall'IA
stima fiscale immobiliare apprezzamento arbitrario delle prove procedura giudiziaria tributaria violazioni delle norme procedurali sentenze sulla validità di un atto quantificazione del danno

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
The provision is cited in the dispositive concerning the allocation of court costs.
Art. 68 al. 2 LTF
The provision is cited in the dispositive to determine the amount of compensation for the successful party's legal costs.
Generato dall'IA
A/3076/2006
Tax Assessment Challenge Affirmed Against Petitioner
A/622/2005
Property Tax Assessment Challenge Affirmed
A/1397/2004
Tax Assessment Valuation Method Challenge
A/141/2007
Tax Assessment Challenge and Affirmation
A/2367/2007
Property Tax Valuation Method Dispute

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

The provision is cited in the dispositive concerning the allocation of court costs.

Art. 68 al. 2 LTF

The provision is cited in the dispositive to determine the amount of compensation for the successful party's legal costs.

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

           !"#$#!%##& '!$(!%##)

 '

 ' * *'*   *  

+,  %  & -. %##) 



  !"#$%& '"(" ( )"(  !'*+*"(",  -.'( ( ")* 

(

     *  *   (!" '/((  012&3 '(#$## 4

               

   7$547  

* / '

#/  (  $8 9( $%%4      *   *   :7';  <   " =   :7 ';  (<  "!'( (, =  (( ' * ' #664 ( #66> ,( "(( -    ,)    '?@   A% 9  A2-28# ,/ 42/  "!'( ( ( !'B(  '"" ( "!'((!'(()  (/

$/  (  & C( $%%4  (  ,( ''( =  "!'( ,  '")  ( (  ("  '0('  " #664 ( #66> ' ') "(!D((  "!'(/

A/ ' 4'(!@$%%4(!'; ! "( (!'( "$%'(!@$%%4',')!()(( /E ",(-''(( "")@/

&/  '  #6 '(!@ $%%4  (  ,( ) D F !'( (  -("    (  (!' D  "( '  00  ';G(( "#%(@$%%4'! !()(( /

2/ ' $#'(!@$%%4 D"D ""(('H"' ( $(@$%%4' -)@("/

4/  "  ''(  A (@ $%%4    "" -''( )@/

>/    ("  $ )!@ $%%4 ( '("  (  A )!@  (''D " ((#664(#66>(@" "((  . #66A ( #66&/ I   ( ' "D( "" (@!(  ..('' / (, =  . ( . 0) ( - ; ,,  ' D  ( " "(( " ' )",  "!'( (H./  !   " "((  ',(!( 9(,"  D- !  D- ( ((" (  , -"(('/

8/ "' 2 "!@$%%4(9( /

6/ E  !   @  "  (  ' (  8 9) $%%>  ""'"'( '(( ( A)!@$%%4/

#%/  @ "!'(' '(D-(($A 9)$%%>/E(('"((  !D " "(( ( !  ''" D . " , )( "("  " 



5&%6%5$%%4  7A547   (/   '"" D  "  $$ 9( $%%4 ' ( D!(= "!'((= "(,() ((/ '("   /  ( '  '(  "" D-  '(0  " ! " #%(@$(@'     "  ''(   ! (  A (@ "9=/ * !   " )( = )",  9(  "!'(   -( ' "  ()0) "?()/

##/ E- - "("H "=9H/

*   '

#/ H)JH(9 :<"("! ,"(((" ; #C($%%A @( !'" 29H ('" (()7'" (2''"((#49H:(/#(/ (24 </

*(=J( J"( #49H' @," " $>9)$%%&: +#A%#%4<  H) '("#A,")  '(((H('!((( @(    "H   = ( 9H ((   J(((  J"( ).9H:(/#4$</

,!"!( = -(/ 24  / # (/  0/#   @ (  K((D ((('")=J( 24    ," "   '( H""  (    :7 ';L   D ( () =   ," "  J7) ( ))( $% "!@#6&4/

*!'"('9H  J';("(@/

$/   ((")H#9)$%%AD(K"! ,(  !@ '( "H   !    ( ''@J';/

A/ *J(/4%/#  (1( "'" ((9)( (,(  "9((=/J(/4%/$ '"D (/A8=&# (''@'H/J(/A8/#  DD  "!'("'9 (1(!!D".'(!!=   !   !!(/  "  ''(  "(" (,"  (&(@$%%4( (" $)!@$%%4"(".'" " A)!@$%%4( 9  "/(9(" ,!( " '")''"(()@/



5&%6%5$%%4  7&547   &/ D((H  J';(  "(! "" =9(((DJ''( &C($%%4"(()@/

2/ J(/ 2$   '")( D  " ')( 1( ((D"   (( 9') J''('; JD /

  J(/ #%  J  : < '")( D J''( ( ( (1(!()":/#</'(1(,!"0.' "(' J((':/A</*J''((,(' . .H  J/ #    J( ' H" J !'((  " )@ ' "'  ) ) J)(!( DJ= ",( J''(  ')@:/2</

 !(;  ")(  (H ""H.( ",." ' J(("/  '!  ')( 1( 'H" :(/ &% / #   D ,!  '' ,H( "9= = J(/ $$ / #  <  (   3  !  'H( ("!1(,(  "":(/ &%/A <:( !((,)/7( !((,( (M$;!" /$%%$'/$4>N$/$/4/></

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

-.; ,!!'(" ( ;H !'(!(!'" 9(@' ((( (D(((0": +#$2 #44#>% /A3 +#$##>> /$@5'/#>6(","("</

4/  '"  J''( ( 7   )("   "H( :++ #66#  $2>3 ++ #66&  6%%< D  ,!"  9'   @ ," " : +



5&%6%5$%%4  72547   #$A  #$8 #A%  / $<  "(  ''     7 @ ! ,!( D  '"   /  !()( J( '   (  )@("  ,,( D  )("   ' '(  " ( .'!" :)P* *7P!!(Q0$%%AN#A (/2$</J(.(  J(/ 2$    (( ' J.H ,! '(;  !(; J''(DJ(/4#(/@ (('D( /

 9'   @ ," " : +  #$45%2  4 9 $%%2< ,!  'D((" )()  ! "(" !(; J.H,!3J1(  @," "(.H  !(;    J(/ 4#    )(7 7  ,( 7   !( J((!((DJJH( J''(!!  J';/

>/  @ " "9=- -''D'' 1(  # '(!@ $%%2 : * >$65$%%2</ E ((   )(  ! D- ''(( "'"  ""H"(()@D @!1! !()()("(" "'" 0  "'H"'-(("!   "("'(7!1!/

8/    -'; =  !;  '' ( 9'  !(" ,( ((D-''( (1( "")@/-'(@ D ( ( "'" ' '")  (  (  (  ( "D)DL)='!(()",(  "!'((,"/

 ' = !'   )0  D  , "   =  "@""!( "("'('!((!  0)"/)(,,('D(-("1( - !((=    ( " . " ( =   " @ ("  ( ,!  ';/  '" " (   ( 0 ( ;) - ,!!.,/ ( -((')  -';D'"  (H!(=' #$/

6/ "D( ! "''( A(@$%%4 "( )?"=/

#%/ (D@((H  (=  "':(/86R/A    '"   !(() 7  <   ( '"(" '  ! ( ',!(D," -(/6 /(,."-';= #$2%,/



5&%6%5$%%4  74547     ' /  ' * *'*   *  



123-3,, 4   53 3  3  67 8&% 9

  -3,

#/ ")@/

 -3

$/ - !(( "''( A(@$%%4/

A/  !)!( - !(",) ( #-$2% ,/

&/ ,!  '(   DJ ')( ,!  (  '"( 1(   "  A% 9 ;  (,( ';  @ ," " :*0SI0,D44%%&  <') !(;  ( '@,!"!(.(/8$ ," " @," " #> 9 $%%2 : +<3  !"!   (  D   !(, ( !? ')('(H( ( ! (3 ( 1(  "  @ ," " ' ) '(  ' ) "(D .  (  -(/ &$  +/  '"( 1( (  ';  '  ()D"!!!? ') )(1(9(=-)/  H,,;  '" (         TU Q @*   

',! '"(1(((,".'(DJ=J,,," " 'H,,





5&%6%5$%%4