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A/4730/2005 • TAPI GE A/4730/2005 KI-generiert

Taxpayer Appeal on Rental Value Determination and Maintenance Cost Deduction

Geschäftsnummer A/4730/2005
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 the admissibility of a taxpayer's appeal regarding the determination of rental value for property tax purposes, specifically challenging the tax authority's refusal to deduct costs for building maintenance. The court ruled that the administrative appeal was partially admissible because the taxpayer's conclusions, even if insufficiently detailed initially, provided sufficient grounds to contest the assessed rental value, particularly concerning the exclusion of maintenance expenses, which are relevant to determining the actual rental value under relevant tax laws.

Legislator-Regeste

Amtlich

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE | LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

Schlagwörter

KI-generiert
Abzug für Liegenschaftsaufwand Mietliegenschaft Liegenschaftssteuer Streitwertberechnung Steuerbehörde Verwaltungskosten
KI-generiert
A/1865/2007
Taxpayers v. Tax Administration Rental Value Determination
A/2352/2016
Taxpayer v. Tax Authority: Deductibility of Litigation Costs for Rental Property Income
A/2190/2013
Taxpayer Appeal Regarding Maintenance Deductions and Rental Value Income Inclusion
A/899/2014
Taxpayers v. Tax Administrations (Rental Value of Foreign Property)
A/2828/2007
Taxpayers v. Tax Authority (Property Maintenance Deduction Appeal)

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Volltext

A/4730/2005

### [DCRI/203/2008](/apps/decis/fr/dccr/show/1602450) du 19.05.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE

Normes :

LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

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