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A/2931/2005 • TAPI GE A/2931/2005 Généré par l'IA

AVS Contribution Deductibility: Total Income vs. Employment Income

Numéro de cause A/2931/2005
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 deductibility of old-age insurance (AVS) contributions from income for tax purposes, specifically whether the relevant legal provision regarding the deduction of contributions applies to the total income or only to employment income. The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Regeste Legislator

Généré par l'IA

AVS Contribution Deductibility: Total Income vs. Employment Income: The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Mots-clés

Généré par l'IA
déduction du revenu assurance-vieillesse franchise annuelle activité soumise à cotisation cotisation détermination du gain annuel déterminant ; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS | LIPP-V.2.leta
Généré par l'IA
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Texte complet

A/2931/2005

### [DCRI/352/2008](/apps/decis/fr/dccr/show/1605603) du 25.08.2008 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS

Normes :

LIPP-V.2.leta

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