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A/2204/2006 • TAPI GE A/2204/2006 KI-generiert

Property Gains Tax Applicability on Real Estate Sale

Geschäftsnummer A/2204/2006
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 concerns the tax treatment of gains realized from the sale of real estate, specifically dealing with the applicability of property gains tax under relevant legal provisions. The court, in its reasoning, determined that the specific circumstances of the property transfer fell under the provisions mandating the imposition of the tax, thus upholding the assessment.

Legislator-Regeste

KI-generiert

Property Gains Tax Applicability on Real Estate Sale: The court, in its reasoning, determined that the specific circumstances of the property transfer fell under the provisions mandating the imposition of the tax, thus upholding the assessment.

Schlagwörter

KI-generiert
Handänderungssteuer Immobilienvermögen Objektsteuer Kapitalgewinnsteuer Steuerveranlagungen Aktienverkauf ; IMPÔT SUR LES GAINS IMMOBILIERS | LCP.81; LHID.72.al2
KI-generiert
A/4243/2005
Real Estate Transfer Tax on Assignment of Real Estate Claim
A/4337/2018
Taxation of Real Estate Gains on Donated Property from Real Estate Professional
A/2014/2012
Tax Treatment of Real Estate Holding Company Share Sale Proceeds
A/4274/2008
Taxation of Capital Gain on Inherited Real Estate Sale Based on Last Taxed Alienation Value
A/149/2023
Taxability of Real Estate Share Sale as Business Profit

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Volltext

A/2204/2006

### [DCRI/362/2008](/apps/decis/fr/dccr/show/1605707) du 25.08.2008 ( ICC ) , ADMIS

Descripteurs :

; IMPÔT SUR LES GAINS IMMOBILIERS

Normes :

LCP.81; LHID.72.al2

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