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A/2410/2005 • TAPI GE A/2410/2005 Généré par l'IA

Taxation Immunity of International Organization Employee Salary

Numéro de cause A/2410/2005
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 remuneration received by an employee of an international organization, specifically challenging the application of income tax and the requirement to file a tax return, citing immunity provisions applicable to international civil servants. The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Regeste Legislator

Généré par l'IA

Taxation Immunity of International Organization Employee Salary: The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Mots-clés

Généré par l'IA
impôt sur les traitements accords internationaux exonération fiscale déclaration d'impôt obligation de paiement revenu d'une activité lucrative
Généré par l'IA
A/1081/2010
International Organization Employee Social Security Exemption
A/1070/2010
International Organization Employee Social Insurance Exemption
C/18260/2005
International Organization Immunity in Employment Dispute Resolution
A/2429/2003
Tax Exemption for Disability Annuity of Employed International Organization Staff
A/4685/2008
Taxation of International Organization Employee Transitioning to Resident Status

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Texte complet

A/2410/2005

### [DCRI/149/2008](/apps/decis/fr/dccr/show/1602266) du 28.04.2008 ( ICC ) , ADMIS

Descripteurs :

; CALCUL DE L'IMPOT ; FONCTIONNAIRE ; ORGANISATION INTERNATIONALE

Normes :

LIPP-I.6.al1; LIPP-I.16.al4

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