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A/3131/2004 • TAPI GE A/3131/2004 KI-generiert

Tax Deduction Timing for Medical Expenses

Geschäftsnummer A/3131/2004
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The dispute concerned the proper timing for deducting medical expenses for tax purposes, specifically whether the relevant date was that of the invoice or the date of the statement/reimbursement from the health insurance fund. The court determined that for the purpose of deducting these costs, the decisive criterion is the date the expense was actually incurred, which is reflected by the date of the invoice, irrespective of when the health insurance fund issued its settlement or reimbursement.

Legislator-Regeste

Amtlich

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL) | Critère de la date de la facture et de celle du décompte de la caisse de maladie. | LIPP-V. 4.2

Schlagwörter

KI-generiert
Unkostenabzug Kostenvergütung im Versicherungsrecht Krankenversicherung Einreichungszeitpunkt Prozesserledigung Krankenversicherungskosten
KI-generiert
A/878/2009
Tax Authority v. Taxpayer: Medical Expense Deductibility Calculation
A/4349/2005
Medical Expense Deductibility Appeal
A/1615/2017
Insured Claimant v. Service: Medical Expense Claim Deadline
A/2540/2006
Business Expense Deductibility Dispute
A/843/1996
Tax Travel Expense Deduction Dispute and Procedural Error

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Volltext

A/3131/2004

### [DCRI/175/2007](/apps/decis/fr/dccr/show/1601826) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL)

Normes :

LIPP-V. 4.2

Résumé :

Critère de la date de la facture et de celle du décompte de la caisse de maladie.

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