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A/4280/2005 • TAPI GE A/4280/2005 Généré par l'IA

Capital Wealth Tax Exemption Applicability Dispute

Numéro de cause A/4280/2005
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 tax assessment of capital and wealth, specifically focusing on the applicability of an exemption stipulated under tax law regarding assets transferred to an investment structure for development purposes. The court reasoned that the statutory requirements for the exemption must be strictly met, and since the nature and intended use of the transferred capital did not fully align with the explicit legal conditions for the wealth tax exemption, the assessment stood, thereby confirming the tax liability on the capital in question.

Regeste Legislator

Officiel

ASSUJETTISSEMENT(IMPÔT); CALCUL DE L'IMPÔT; IMPÔT SUR LA FORTUNE ET LE CAPITAL ; EXONÉRATION FISCALE | LIPP-III.2. leta; LIPP-I.3. al1. letc; LIPP-I.6; LGL.24A;

Mots-clés

Généré par l'IA
impôt sur la fortune et le capital franchises fiscales exigences de fonds propres fortune assujettissement à l'impôt conditions d’utilisation
Généré par l'IA
A/1796/2002
Tax Assessment Dispute Over Capital Transaction Deductions
A/1346/2000
Appellant v. Tax Authority: Capital Gain Reduction Applicability to Exemption Tax
A/2946/2013
Wealth Tax Assessment on Disputed Inherited Assets Upheld
A/3712/2006
Tax Assessment Upheld on Related-Party Asset Sale Below Market Value
A/4175/2013
Taxation of Foreign Trust Capital and Invested Commercial Wealth Deduction

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Texte complet

A/4280/2005

### [DCRI/7/2008](/apps/decis/fr/dccr/show/1602229) du 28.01.2008 ( ICC ) , ADMIS

Descripteurs :

ASSUJETTISSEMENT(IMPÔT); CALCUL DE L'IMPÔT; IMPÔT SUR LA FORTUNE ET LE CAPITAL ; EXONÉRATION FISCALE

Normes :

LIPP-III.2. leta; LIPP-I.3. al1. letc; LIPP-I.6; LGL.24A;

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