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A/1127/2005 • TAPI GE A/1127/2005 KI-generiert

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan

Geschäftsnummer A/1127/2005
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 concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Legislator-Regeste

KI-generiert

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan: The case concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Schlagwörter

KI-generiert
Gewinnsteuer Steuerveranlagungen Teilklage Vorentscheid über Steuerpflicht Gesellschaftsschuld Kapitalherabsetzung
KI-generiert
A/293/2011
Shareholder Loan Interest Rate Tax Assessment Appeal
A/4184/2013
Taxpayer Appeal Regarding Taxation of Sale Proceeds Used for Debt Repayment
P/18651/2014
Partial Admission of Appeals Regarding Corporate Financial Offenses Investigation
A/1619/2021
Company v. Tax Authority (Hidden Equity on Shareholder Loans)
A/1643/2020
Taxation of Excessive Shareholder Loan Interest as Hidden Profit Distribution

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Volltext

A/1127/2005

### [DCRI/195/2007](/apps/decis/fr/dccr/show/1601761) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; PRÊT PARTIAIRE ; IMPÔT SUR LE BÉNÉFICE DES ENTREPRISES ; IMPÔT SUR LE CAPITAL

Normes :

LIPM.12.e; LIPM.12.h; LIPM.28.1

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