Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
A/3054/2004 • TAPI GE A/3054/2004 Généré par l'IA

Life Insurance Premiums Not Deductible as Passive Interest Expenses

Numéro de cause A/3054/2004
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 administrative court considered an appeal concerning the deductibility of passive interest expenses related to life insurance policies. The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Regeste Legislator

Généré par l'IA

Life Insurance Premiums Not Deductible as Passive Interest Expenses: The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Mots-clés

Généré par l'IA
assurance-vie franchise d'assurance obligation de conclure frais généraux déduction des intérêts passifs impôt sur le revenu ; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE | LIPP-V.2.letd; LIPP-V.6.al1;
Généré par l'IA
A/1182/2012
Employer-Paid Life Insurance Premiums Not Subject to Social Security Contributions
A/4577/2007
Appeal Regarding Void Insurance Contract Due to Lack of Insurable Interest
A/2296/2006
Insurance Proceeds Interest Dispute
A/1362/1996
Tax Deductibility of Business Losses and Pension Premiums
A/1372/2000
Insurer's Unitemized Administrative Fee Deduction Upheld in Annuity Contracts

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

A/3054/2004

### [DCRI/287/2007](/apps/decis/fr/dccr/show/1601975) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE

Normes :

LIPP-V.2.letd; LIPP-V.6.al1;

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2007/0002/DCRI_000287_2007_A_3054_2004.pdf)

* /