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A/4243/2005 • TAPI GE A/4243/2005 Généré par l'IA

Real Estate Transfer Tax on Assignment of Real Estate Claim

Numéro de cause A/4243/2005
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 application of real estate transfer tax (droits de mutation) to the assignment of a claim, where the underlying asset involved was real estate, and the assignment was subject to the specific conditions of the relevant tax law provision. The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Regeste Legislator

Généré par l'IA

Real Estate Transfer Tax on Assignment of Real Estate Claim: The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Mots-clés

Généré par l'IA
droits de mutation fortune immobilière transaction immobilière cession des droits de la masse impôt réel fortune CESSION DE CRÉANCE(CO); DROITS DE MUTATION | LDE.91
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Texte complet

A/4243/2005

### [DCRI/1/2008](/apps/decis/fr/dccr/show/1602211) du 28.01.2008 ( ICC ) , ADMIS

Descripteurs :

CESSION DE CRÉANCE(CO); DROITS DE MUTATION

Normes :

LDE.91

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