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A/4243/2005 • TAPI GE A/4243/2005 KI-generiert

Real Estate Transfer Tax on Assignment of Real Estate Claim

Geschäftsnummer A/4243/2005
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 application of real estate transfer tax (droits de mutation) to the assignment of a claim, where the underlying asset involved was real estate, and the assignment was subject to the specific conditions of the relevant tax law provision. The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Legislator-Regeste

KI-generiert

Real Estate Transfer Tax on Assignment of Real Estate Claim: The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Schlagwörter

KI-generiert
Handänderungssteuer unbewegliches Vermögen Grundstücksgeschäft Abtretung von Rechtsansprüchen der Masse Objektsteuer Vermögen CESSION DE CRÉANCE(CO); DROITS DE MUTATION | LDE.91
KI-generiert
A/2204/2006
Property Gains Tax Applicability on Real Estate Sale
A/859/2024
Taxability of Real Estate Transfer in Estate Partition
A/752/1996
Taxpayer Usufruct Transfer Tax Challenge Dismissed
A/4227/2006
Tax Assessment Validity in Property Transfer Dispute
A/148/2023
Taxpayer vs. Tax Administration: Transfer of Real Estate Promotion Assets

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Volltext

A/4243/2005

### [DCRI/1/2008](/apps/decis/fr/dccr/show/1602211) du 28.01.2008 ( ICC ) , ADMIS

Descripteurs :

CESSION DE CRÉANCE(CO); DROITS DE MUTATION

Normes :

LDE.91

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