Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
ATAS/765/2014 • CJ GE ATAS/765/2014 KI-generiert

Taxpayer Appeal of Transfer Pricing Methodology for Intra-Group Goods Valuation

Geschäftsnummer ATAS/765/2014
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 concerned an appeal against a decision that upheld a tax assessment, where the appellant contested the methodology used to determine the taxable value of goods transferred between related entities, arguing that the authority incorrectly applied transfer pricing rules by failing to adequately consider comparable market transactions. The court reasoned that the assessment authority was justified in using the prescribed comparison method because the appellant failed to provide sufficient documentation demonstrating the comparability of internal and external transactions used for valuation, thus upholding the assessment based on the established regulatory framework for intra-group transfers.

Legislator-Regeste

KI-generiert

Taxpayer Appeal of Transfer Pricing Methodology for Intra-Group Goods Valuation: The court reasoned that the assessment authority was justified in using the prescribed comparison method because the appellant failed to provide sufficient documentation demonstrating the comparability of internal and external transactions used for valuation, thus upholding the assessment based on the established regulatory framework for intra-group transfers.

Schlagwörter

KI-generiert
Transferpreis Steuerwert Steuerverwaltung Binnenmarkt Rechtskraft der Veranlagungsverfügung Handänderungssteuer
KI-generiert
A/1397/2004
Tax Assessment Valuation Method Challenge
A/3303/2022
Tax Assessment Remand for Transfer Pricing Review
A/1849/2004
Appeal Regarding Capital Gains Tax Assessment on Share Sale Valuation
A/1362/2006
Tax Assessment Validity and Valuation Methodology Challenge
A/818/2016
Tax Reassessment Upheld Due to Insufficient Transfer Pricing Justification

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

A/99/2014

### [ATAS/765/2014](/apps/decis/fr/atas/show/1969992) du 24.06.2014 ( AI ) , ADMIS/RENVOI

[![Pdf](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAACAAAAAgCAMAAABEpIrGAAABBVBMVEUAAAA9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKE9iKGaDsL5AAAAVnRSTlMAAQIDBAYICgsOExQVFxobHB0eIyotLjAyMzc5PD0/QEVJS01UVlddXmdwcXV5foWGjJSYmp2eoKOlqrCytLW3ubq8wMPKzM7T1eDi5Obp6+3x8/f5/ROqjl4AAAD9SURBVDjLfdNpUwIxDAbgtLsVPJBDRRGUywN1QRRELgXlFJQVkfz/nyLdkaFDS95vmTydzjQpAFzgetwcAyU/qKfJFYAoVL+oYyN84RQQ/hG2OAVgIdoWBaR4tyggRYdTQIobHdhevSdkYjjVQMQ9B5isnkOsg3QhCXAyIUD/1PCCCojiEQ22MUQDhgEahPCWBk5ttkUBa7Z7XaVA9hVYvcg2AvZ1AMC7g/hZOhEwgUzTOnSGn5U+ug+VKx3Y38Pn1I5cgv38xziqgeBjWd1U7Yq7xq8PCFBw3jJAgHCv+AQUOJ6XOAlAbxtnYQamv/kf2wOXG/v3yyEKc7zzfy61YB0tdylvAAAAAElFTkSuQmCC)](/apps/decis/fr/atas/file/2014/0007/ATAS_000765_2014_A_99_2014.pdf)

* /