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A/680/2005 • TAPI GE A/680/2005 AI generated

Interpretation of Tax Exemption under LIPM.23

Case Number A/680/2005
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 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 headnote

AI generated

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.

Keywords

AI generated
tax exemptions capital tax preliminary ruling on tax liability indirect tax interpretation of laws group taxation
AI generated
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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Full text

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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