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A/4280/2005 • TAPI GE A/4280/2005 AI generated

Capital Wealth Tax Exemption Applicability Dispute

Case Number A/4280/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The case concerns the tax assessment of capital and wealth, specifically focusing on the applicability of an exemption stipulated under tax law regarding assets transferred to an investment structure for development purposes. The court reasoned that the statutory requirements for the exemption must be strictly met, and since the nature and intended use of the transferred capital did not fully align with the explicit legal conditions for the wealth tax exemption, the assessment stood, thereby confirming the tax liability on the capital in question.

Legislator headnote

Official

ASSUJETTISSEMENT(IMPÔT); CALCUL DE L'IMPÔT; IMPÔT SUR LA FORTUNE ET LE CAPITAL ; EXONÉRATION FISCALE | LIPP-III.2. leta; LIPP-I.3. al1. letc; LIPP-I.6; LGL.24A;

Keywords

AI generated
wealth and capital tax tax exemptions capital requirements assets tax liability conditions of use
AI generated
A/1796/2002
Tax Assessment Dispute Over Capital Transaction Deductions
A/1346/2000
Appellant v. Tax Authority: Capital Gain Reduction Applicability to Exemption Tax
A/2946/2013
Wealth Tax Assessment on Disputed Inherited Assets Upheld
A/3712/2006
Tax Assessment Upheld on Related-Party Asset Sale Below Market Value
A/4175/2013
Taxation of Foreign Trust Capital and Invested Commercial Wealth Deduction

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Full text

A/4280/2005

### [DCRI/7/2008](/apps/decis/fr/dccr/show/1602229) du 28.01.2008 ( ICC ) , ADMIS

Descripteurs :

ASSUJETTISSEMENT(IMPÔT); CALCUL DE L'IMPÔT; IMPÔT SUR LA FORTUNE ET LE CAPITAL ; EXONÉRATION FISCALE

Normes :

LIPP-III.2. leta; LIPP-I.3. al1. letc; LIPP-I.6; LGL.24A;

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