Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
A/2545/2006 • TAPI GE A/2545/2006 KI-generiert

Taxation of Real Estate Transactions as Commercial Activity

Geschäftsnummer A/2545/2006
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns the application of the legal fiction that the frequent buying and selling of immovable property constitutes an independent lucrative activity, subjecting the transactions to commercial tax regulations. The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Legislator-Regeste

KI-generiert

Art. 655 CC; Taxation of Real Estate Transactions as Commercial Activity: The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Schlagwörter

KI-generiert
Grundstücksgeschäfte gewerbliche Tätigkeit unbewegliches Vermögen Objektsteuer Liegenschaftssteuer Fiktion

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 655 CC
; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES
KI-generiert
A/3885/2023
Taxation of Real Estate Sale Gain as Business Income vs. Capital Gain
A/3439/2013
Real Estate Profit Taxed as Income from Economic Activity Versus Capital Gain
A/1461/2017
Taxation of Capital Gain from Apartment Sale as Income from Lucrative Activity
A/3393/2007
Taxation of Real Estate Transaction Gains: Business Income vs. Capital Gain
A/149/2023
Taxability of Real Estate Share Sale as Business Profit

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

A/2545/2006

### [DCRI/413/2008](/apps/decis/fr/dccr/show/1605694) du 29.09.2008 ( ICC ) , REJETE

Descripteurs :

; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2008/0004/DCRI_000413_2008_A_2545_2006.pdf)

* /