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A/1413/2006 • TAPI GE A/1413/2006 KI-generiert

Tax Withholding: Definition of Common Household

Geschäftsnummer A/1413/2006
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 concerned the application of tax withholding rules, specifically whether two individuals, despite maintaining separate residences, constituted a "common household" for family taxation purposes. The court ruled that the concept of a common household under tax law requires a shared physical dwelling, which was absent in this situation as the parties lived separately, thus precluding the application of family taxation provisions based on cohabitation.

Legislator-Regeste

KI-generiert

Tax Withholding: Definition of Common Household: The court ruled that the concept of a common household under tax law requires a shared physical dwelling, which was absent in this situation as the parties lived separately, thus precluding the application of family taxation provisions based on cohabitation.

Schlagwörter

KI-generiert
Quellensteuer Gemeinsame Bestimmungen gemeinsamer Haushalt Steuerdomizil bei Doppelbesteuerung Besteuerungsgrundlage Verbrauchssteuer
KI-generiert
A/3812/2023
Taxpayer Appeal of Withholding Tax Assessment Based on Marital Status as of Year-End
cause/No/A/137/1995
Tax Treatment of Married vs. Cohabiting Couples with Children
A/563/1999
Applicant v. Housing Authority: Common Household Definition for Housing Surcharge
A/3966/2018
Taxpayer v. Tax Authority on Factual Separation and Withholding Tax Rate
A/3841/2024
Taxpayer v. Tax Administration: Child Deduction, Maintenance Payments, and Housing Allowances

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Volltext

A/1413/2006

### [DCRI/450/2007](/apps/decis/fr/dccr/show/1602085) du 10.12.2007 ( ICC ) , ADMIS

Descripteurs :

IMPÔT À LA SOURCE; MÉNAGE COMMUN ; IMPOSITION DE LA FAMILLE ; VIE SÉPARÉE

Normes :

LIS.4.al.2; RLIS.3.al.1.leta

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