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A/4198/2005 • TAPI GE A/4198/2005 Généré par l'IA

Appeal Regarding Deductibility of Professional Expenses

Numéro de cause A/4198/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerns an appeal regarding the deductibility of professional expenses, where the appellant sought to claim deductions under a specific tax law provision. The court rejected the appeal, reasoning that the claimed expenses did not meet the strict criteria or the necessary substantiation required for deduction under the relevant article of the law, thereby upholding the prior decision.

Regeste Legislator

Généré par l'IA

LIPP-V.3.al2; Appeal Regarding Deductibility of Professional Expenses: The court rejected the appeal, reasoning that the claimed expenses did not meet the strict criteria or the necessary substantiation required for deduction under the relevant article of the law, thereby upholding the prior decision.

Mots-clés

Généré par l'IA
déduction des frais professionnels dispositions fiscales qualité pour recourir profession judiciaire honoraires d'avocat frais de maladie pris en charge ; FRAIS PROFESSIONNELS | LIPP-V.3.al2

Dispositions légales citées

Généré par l'IA
LIPP-V.3.al2
This provision is cited in the normative section preceding the dispositive, indicating its relevance to the final decision.
Généré par l'IA
A/1994/2003
Tax Deduction Appeal on Professional Expenses
A/4349/2005
Medical Expense Deductibility Appeal
A/2724/2021
Tax Assessment Appeal: Deductible Professional Expenses and Interest Calculation
A/1440/2006
Deductibility of Professional Expenses in Ancillary Activities
A/802/1997
Deductibility of Preliminary Business Expenses and Commercial Loss

Questions juridiques clés extraites par Legislator

Généré par l'IA
LIPP-V.3.al2

This provision is cited in the normative section preceding the dispositive, indicating its relevance to the final decision.

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Texte complet

A/4198/2005

### [DCRI/6/2008](/apps/decis/fr/dccr/show/1602213) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; FRAIS PROFESSIONNELS

Normes :

LIPP-V.3.al2

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