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A/3131/2004 • TAPI GE A/3131/2004 AI generated

Tax Deduction Timing for Medical Expenses

Case Number A/3131/2004
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Partially Allowed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The dispute concerned the proper timing for deducting medical expenses for tax purposes, specifically whether the relevant date was that of the invoice or the date of the statement/reimbursement from the health insurance fund. The court determined that for the purpose of deducting these costs, the decisive criterion is the date the expense was actually incurred, which is reflected by the date of the invoice, irrespective of when the health insurance fund issued its settlement or reimbursement.

Legislator headnote

Official

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL) | Critère de la date de la facture et de celle du décompte de la caisse de maladie. | LIPP-V. 4.2

Keywords

AI generated
expense deduction reimbursement of insurance costs health insurance time of filing settlement of dispute health insurance costs
AI generated
A/878/2009
Tax Authority v. Taxpayer: Medical Expense Deductibility Calculation
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A/1615/2017
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A/2540/2006
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Full text

A/3131/2004

### [DCRI/175/2007](/apps/decis/fr/dccr/show/1601826) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL)

Normes :

LIPP-V. 4.2

Résumé :

Critère de la date de la facture et de celle du décompte de la caisse de maladie.

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