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A/1175/2006 • TAPI GE A/1175/2006 KI-generiert

Taxability of Compensation in Lieu of Military Service

Geschäftsnummer A/1175/2006
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case addresses whether compensation received in lieu of military service, specifically relating to civil service obligations, constitutes taxable income under the relevant income tax laws. The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Legislator-Regeste

KI-generiert

LIPP-IV.10.letf, LSC.29.al1; Taxability of Compensation in Lieu of Military Service: The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Schlagwörter

KI-generiert
Wehrpflicht Schadenersatz in Geld Steuer vom Einkommen Vorrang der Steuerforderung Expatriierungszulage Vorleistungspflicht

Zitierte Gesetzesbestimmungen

KI-generiert
LIPP-IV.10.letf
This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.
LSC.29.al1
This provision of the Military Service Law was applied in the operative part concerning the military salary.
KI-generiert
A/606/2002
Tax on Military Exemption Based on Provident Scheme Withdrawal
A/971/2019
Taxpayer v. Tax Authority Regarding Military Exemption Tax Liability
A/4087/2007
Military Training Completion vs. Exemption Tax Liability
cause/No/A/158/1995
Military Tax Exemption Due to Health Impairment from Service
A/1908/2010
Remission of Military Service Exemption Tax Due to Incapacity and Destitution

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
LIPP-IV.10.letf

This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.

LSC.29.al1

This provision of the Military Service Law was applied in the operative part concerning the military salary.

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Volltext

A/1175/2006

### [DCRI/236/2008](/apps/decis/fr/dccr/show/1605587) du 09.06.2008 ( ICC ) , ADMIS

Descripteurs :

; IMPÔT SUR LE REVENU ; REVENU ACQUIS EN COMPENSATION(DROIT FISCAL); SOLDE MILITAIRE ; SERVICE CIVIL

Normes :

LSC.29.al1; LIPP-IV.10.letf

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