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A/2757/2005 • TAPI GE A/2757/2005 Généré par l'IA

Taxation of Post-Mandate Termination Income as Professional Income

Numéro de cause A/2757/2005
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 taxation of income derived from the realization of rights related to a professional mandate, where the taxpayer argued that this income, received after the termination of the mandate, should be treated as extraordinary income due to its atypical nature and the timing of the payment relative to the actual work performed. The court reasoned that this income, stemming directly from the termination and liquidation of rights established during the professional activity, retains its character as professional income, and therefore, is subject to standard income tax rules rather than being classified as extraordinary income, leading to the dismissal of the appeal.

Regeste Legislator

Officiel

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE | LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

Mots-clés

Généré par l'IA
impôt sur le revenu résiliation du mandat déduction des frais professionnels droit au travail rémunération du travail droit acquis
Généré par l'IA
C/14003/2005
Attorney's Fees Taxation After Mandate Termination and Settlement
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A/1205/2015
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Texte complet

A/2757/2005

### [DCRI/117/2008](/apps/decis/fr/dccr/show/1602250) du 31.03.2008 ( ICC ) , ADMIS

Descripteurs :

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE

Normes :

LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

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