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A/4243/2005 • TAPI GE A/4243/2005 AI generated

Real Estate Transfer Tax on Assignment of Real Estate Claim

Case Number A/4243/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

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 headnote

AI generated

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.

Keywords

AI generated
property transfer tax real property real estate transaction assignment of estate claims real tax assets CESSION DE CRÉANCE(CO); DROITS DE MUTATION | LDE.91
AI generated
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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Full text

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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