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A/2545/2006 • TAPI GE A/2545/2006 Généré par l'IA

Taxation of Real Estate Transactions as Commercial Activity

Numéro de cause A/2545/2006
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns the application of the legal fiction that the frequent buying and selling of immovable property constitutes an independent lucrative activity, subjecting the transactions to commercial tax regulations. The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Regeste Legislator

Généré par l'IA

Art. 655 CC; Taxation of Real Estate Transactions as Commercial Activity: The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Mots-clés

Généré par l'IA
transactions immobilières activité lucrative commerciale fortune immobilière impôt réel impôt foncier fiction juridique

Dispositions légales citées

Généré par l'IA
Art. 655 CC
; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES
Généré par l'IA
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Texte complet

A/2545/2006

### [DCRI/413/2008](/apps/decis/fr/dccr/show/1605694) du 29.09.2008 ( ICC ) , REJETE

Descripteurs :

; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES

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