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A/1088/2005 • TAPI GE A/1088/2005 KI-generiert

Tax Deductibility of Acquisition Costs vs. Public Housing Assistance Payments

Geschäftsnummer A/1088/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case addresses the tax deductibility of acquisition costs for income derived from the rental of furnished accommodation, specifically concerning whether public assistance payments, intended to cover housing costs, should be considered as part of the acquisition cost, thereby reducing the allowable deduction. The court reasoned that public assistance payments intended to cover housing expenses, even if paid directly to the landlord, do not constitute an expense incurred by the taxpayer for the acquisition of rental income as defined by the relevant tax provisions; therefore, such payments cannot be deducted from the gross rental income when calculating taxable income.

Legislator-Regeste

KI-generiert

Tax Deductibility of Acquisition Costs vs. Public Housing Assistance Payments: The court reasoned that public assistance payments intended to cover housing expenses, even if paid directly to the landlord, do not constitute an expense incurred by the taxpayer for the acquisition of rental income as defined by the relevant tax provisions; therefore, such payments cannot be deducted from the gross rental income when calculating taxable income.

Schlagwörter

KI-generiert
Abzugsfähigkeit von Kosten Bezugsteuer Wohnkosten Mietzinseinnahmen steuerpflichtiges Einkommen Grundstückkauf
KI-generiert
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A/2721/2006
Taxable Gain Calculation: Deductibility of Value-Increasing Expenses Alongside Fictitious Acquisition Value
A/1552/2007
Taxpayer Deduction Appeal for Real Estate Acquisition Cost Settlement
A/3817/2020
Disability Benefits Appeal: Deductibility of Mortgage Interest under Right of Habitation
A/2336/2022
Reduction of Housing Expenses for Supplementary Benefits Due to Non-Dependent Cohabitant

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Volltext

A/1088/2005

### [DCRI/332/2007](/apps/decis/fr/dccr/show/1602031) du 24.09.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS D'ACQUISITION DU REVENU ; DÉDUCTION DES FRAIS D'ACQUISITION(DROIT FISCAL) ; ASSISTANCE PUBLIQUE

Normes :

LIPP-V.10; LIPP-V.2; LIPP-V.3

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