ATA/443/2007, Genf

Résumé: Les charges provenant d'exercices précédents dont la taxation est entrée en force ne peuvent être portées en déduction d'un exercice ultérieur en violation des principes d'étanchéité des exercices et de la périodicité de l'impôt. Toutefois, au vu des circonstances particulières du cas d'espèce, il convient de considérer le report de charges provenant d'exercices précédents dans l'exercice actuel comme une demande de révision au sens de la LPFisc.

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