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A/680/2005 • TAPI GE A/680/2005 KI-generiert

Interpretation of Tax Exemption under LIPM.23

Geschäftsnummer A/680/2005
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 interpretation of a tax exemption provision relating to corporations or capital groupings, specifically under article LIPM.23. The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Legislator-Regeste

KI-generiert

Interpretation of Tax Exemption under LIPM.23: The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Schlagwörter

KI-generiert
Abgabenbefreiungen Kapitalsteuer Vorentscheid über Steuerpflicht indirekte Steuer Gesetzesauslegung Gruppenbesteuerung
KI-generiert
A/4661/2006
Statutory Interpretation of Mandatory Financial Disclosure Exemptions
A/1731/2003
Statutory Interpretation of Taxable Income Exclusion
A/645/2009
Taxpayer Appeal for Auxiliary Company Status Dismissed
A/4280/2005
Capital Wealth Tax Exemption Applicability Dispute
A/1664/2002
Statutory Interpretation of Financial Obligation Exemption

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Volltext

A/680/2005

### [DCRI/150/2008](/apps/decis/fr/dccr/show/1602389) du 28.04.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; EXONÉRATION FISCALE ; SOCIÉTÉ(GROUPEMENT DE PERSONNES ET DE CAPITAUX)

Normes :

LIPM.23;

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