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A/2867/2006 • TAPI GE A/2867/2006 Généré par l'IA

Spousal Debt Assignment Tax Liability

Numéro de cause A/2867/2006
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 a transfer involving a spouse, specifically whether a debt assignment structured as a donation between spouses should be subject to registration tax and transfer duties. The court determined that the legal framework regarding liability for registration tax and transfer duties, particularly concerning transfers between spouses and the definition of a donation or the application of rules governing debt assignments, dictates the assessment. The court's reasoning focused on applying the relevant articles of the Law on Direct Taxes to the specific circumstances of the transfer between the spouses to establish the applicable tax regime.

Regeste Legislator

Officiel

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO) | LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

Mots-clés

Généré par l'IA
responsabilité solidaire des époux assujettissement à l'impôt droit d'enregistrement impôt direct imposition des époux donation
Généré par l'IA
A/1273/2000
Spousal Transfer with Debt Assumption Classified as Mixed Donation
A/330/1997
Gift Tax Liability Arising from Property Transfer vs. Statutory Entitlement
A/3968/2024
Taxpayer v. Tax Authority: Registration Duty on Gift from Cohabiting Partner
A/1185/2011
Registration Duties on Auctioned Marital Property Share Transfer
A/3399/2004
Taxpayer v. Tax Authority: De Facto Relationship and Spousal Tax Scale Eligibility

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Texte complet

A/2867/2006

### [DCRI/176/2008](/apps/decis/fr/dccr/show/1602378) du 19.05.2008 ( ICC ) , ADMIS

Descripteurs :

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO)

Normes :

LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

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