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A/2204/2006 • TAPI GE A/2204/2006 Généré par l'IA

Property Gains Tax Applicability on Real Estate Sale

Numéro de cause A/2204/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns the tax treatment of gains realized from the sale of real estate, specifically dealing with the applicability of property gains tax under relevant legal provisions. The court, in its reasoning, determined that the specific circumstances of the property transfer fell under the provisions mandating the imposition of the tax, thus upholding the assessment.

Regeste Legislator

Généré par l'IA

Property Gains Tax Applicability on Real Estate Sale: The court, in its reasoning, determined that the specific circumstances of the property transfer fell under the provisions mandating the imposition of the tax, thus upholding the assessment.

Mots-clés

Généré par l'IA
droits de mutation biens immeubles impôt réel impôt sur les bénéfices en capital taxations fiscales vente d'actions ; IMPÔT SUR LES GAINS IMMOBILIERS | LCP.81; LHID.72.al2
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Texte complet

A/2204/2006

### [DCRI/362/2008](/apps/decis/fr/dccr/show/1605707) du 25.08.2008 ( ICC ) , ADMIS

Descripteurs :

; IMPÔT SUR LES GAINS IMMOBILIERS

Normes :

LCP.81; LHID.72.al2

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