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A/3399/2004 • TAPI GE A/3399/2004 Généré par l'IA

Taxpayer v. Tax Authority: De Facto Relationship and Spousal Tax Scale Eligibility

Numéro de cause A/3399/2004
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 concerns a dispute over income tax liability where the taxpayer argued for taxation as a married person based on a de facto cohabitation arrangement, despite the tax authority asserting the standard rules for family taxation applied. The court affirmed that the relevant tax legislation dictates that a consolidated tax base for married couples or registered partners is only applicable to those formally married or in a registered partnership, and thus rejected the taxpayer's claim for the benefit of the spousal tax scale based solely on a concubinage relationship.

Regeste Legislator

Officiel

; IMPÔT SUR LE REVENU ; CONCUBINAGE ; IMPOSITION DE LA FAMILLE ; BARÈME | LIPP-II.4.al1; LIPP-V.11.al1; LIPP-V.12.al1; LIPP-V.12.al3; LIPP-V.14.al1; LIPP-V.14.al5; LIPP-V.2.letd; LIPP-V.7; LIPP-V.12; LHID.11.al1; LIFD.36.al2

Mots-clés

Généré par l'IA
imposition de la famille assujettissement du contribuable autorité fiscale responsabilité solidaire des époux partenariat enregistré législation applicable
Généré par l'IA
cause/No/A/137/1995
Tax Treatment of Married vs. Cohabiting Couples with Children
A/691/2020
Taxpayers v. State: Spousal Income Aggregation and Discrimination Claim
A/3968/2024
Taxpayer v. Tax Authority: Registration Duty on Gift from Cohabiting Partner
A/1098/2008
Married vs. Cohabiting Couples Tax Burden Equality
A/2499/2018
Taxpayer v. Tax Authority: Shared Custody Child Deductions and Alimony Ruling Compliance

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Texte complet

A/3399/2004

### [DCRI/65/2006](/apps/decis/fr/dccr/show/1602137) du 27.02.2006 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; IMPÔT SUR LE REVENU ; CONCUBINAGE ; IMPOSITION DE LA FAMILLE ; BARÈME

Normes :

LIPP-II.4.al1; LIPP-V.11.al1; LIPP-V.12.al1; LIPP-V.12.al3; LIPP-V.14.al1; LIPP-V.14.al5; LIPP-V.2.letd; LIPP-V.7; LIPP-V.12; LHID.11.al1; LIFD.36.al2

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