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A/3026/2004 • TAPI GE A/3026/2004 Généré par l'IA

Deductibility of Private Pension Contributions Against Self-Employment Income

Numéro de cause A/3026/2004
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerned the deductibility of contributions made to a private old-age, survivors, and invalidity insurance scheme from taxable income derived from self-employment under the relevant statutory provisions. The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Regeste Legislator

Généré par l'IA

Deductibility of Private Pension Contributions Against Self-Employment Income: The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Mots-clés

Généré par l'IA
cotisations de prévoyance revenu d'une activité lucrative indépendante assurance-vieillesse légale assurance privée prestation d'assurance sociale rente de survivant
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Texte complet

A/3026/2004

### [DCRI/178/2007](/apps/decis/fr/dccr/show/1601758) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

DÉDUCTION DU REVENU(DROIT FISCAL); ASSURANCE-VIEILLESSE, SURVIVANTS ET INVALIDITÉ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; AVS

Normes :

LIPP-V.14.2

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