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A/2931/2005 • TAPI GE A/2931/2005 KI-generiert

AVS Contribution Deductibility: Total Income vs. Employment Income

Geschäftsnummer A/2931/2005
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 deductibility of old-age insurance (AVS) contributions from income for tax purposes, specifically whether the relevant legal provision regarding the deduction of contributions applies to the total income or only to employment income. The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Legislator-Regeste

KI-generiert

AVS Contribution Deductibility: Total Income vs. Employment Income: The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Schlagwörter

KI-generiert
Abzug vom Einkommen Altersversicherung Jahresfranchise beitragspflichtige Beschäftigung Beitrag Berechnung des rentenbildenden Erwerbseinkommens ; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS | LIPP-V.2.leta
KI-generiert
A/2940/2023
Taxpayer Eligibility for AVS Pension Deduction Without Receipt
A/1674/2003
Independent Worker v. Social Insurance Institution (AVS/AF Contribution Reassessment)
A/1942/2018
AVS Contribution Attribution for Post-Retirement Lump-Sum Payment
A/3026/2004
Deductibility of Private Pension Contributions Against Self-Employment Income
A/1726/2002
Partner Income Assessment for AVS Contributions Despite Inability to Work

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Volltext

A/2931/2005

### [DCRI/352/2008](/apps/decis/fr/dccr/show/1605603) du 25.08.2008 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS

Normes :

LIPP-V.2.leta

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