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A/3399/2004 • TAPI GE A/3399/2004 KI-generiert

Taxpayer v. Tax Authority: De Facto Relationship and Spousal Tax Scale Eligibility

Geschäftsnummer A/3399/2004
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 case concerns a dispute over income tax liability where the taxpayer argued for taxation as a married person based on a de facto cohabitation arrangement, despite the tax authority asserting the standard rules for family taxation applied. The court affirmed that the relevant tax legislation dictates that a consolidated tax base for married couples or registered partners is only applicable to those formally married or in a registered partnership, and thus rejected the taxpayer's claim for the benefit of the spousal tax scale based solely on a concubinage relationship.

Legislator-Regeste

Amtlich

; IMPÔT SUR LE REVENU ; CONCUBINAGE ; IMPOSITION DE LA FAMILLE ; BARÈME | LIPP-II.4.al1; LIPP-V.11.al1; LIPP-V.12.al1; LIPP-V.12.al3; LIPP-V.14.al1; LIPP-V.14.al5; LIPP-V.2.letd; LIPP-V.7; LIPP-V.12; LHID.11.al1; LIFD.36.al2

Schlagwörter

KI-generiert
Besteuerung der Familie Steuerpflicht des Steuerpflichtigen Steuerbehörde Haftung der Ehegatten registrierte Partnerschaft Anzuwendende Rechtsvorschriften
KI-generiert
cause/No/A/137/1995
Tax Treatment of Married vs. Cohabiting Couples with Children
A/691/2020
Taxpayers v. State: Spousal Income Aggregation and Discrimination Claim
A/3968/2024
Taxpayer v. Tax Authority: Registration Duty on Gift from Cohabiting Partner
A/1098/2008
Married vs. Cohabiting Couples Tax Burden Equality
A/2499/2018
Taxpayer v. Tax Authority: Shared Custody Child Deductions and Alimony Ruling Compliance

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Volltext

A/3399/2004

### [DCRI/65/2006](/apps/decis/fr/dccr/show/1602137) du 27.02.2006 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; IMPÔT SUR LE REVENU ; CONCUBINAGE ; IMPOSITION DE LA FAMILLE ; BARÈME

Normes :

LIPP-II.4.al1; LIPP-V.11.al1; LIPP-V.12.al1; LIPP-V.12.al3; LIPP-V.14.al1; LIPP-V.14.al5; LIPP-V.2.letd; LIPP-V.7; LIPP-V.12; LHID.11.al1; LIFD.36.al2

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