Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
A/4730/2005 • TAPI GE A/4730/2005 Généré par l'IA

Taxpayer Appeal on Rental Value Determination and Maintenance Cost Deduction

Numéro de cause A/4730/2005
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 the admissibility of a taxpayer's appeal regarding the determination of rental value for property tax purposes, specifically challenging the tax authority's refusal to deduct costs for building maintenance. The court ruled that the administrative appeal was partially admissible because the taxpayer's conclusions, even if insufficiently detailed initially, provided sufficient grounds to contest the assessed rental value, particularly concerning the exclusion of maintenance expenses, which are relevant to determining the actual rental value under relevant tax laws.

Regeste Legislator

Officiel

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE | LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

Mots-clés

Généré par l'IA
déduction pour frais d'entretien d'immeuble bien immobilier loué impôt foncier calcul de la valeur litigieuse autorité fiscale frais administratifs
Généré par l'IA
A/1865/2007
Taxpayers v. Tax Administration Rental Value Determination
A/2352/2016
Taxpayer v. Tax Authority: Deductibility of Litigation Costs for Rental Property Income
A/2190/2013
Taxpayer Appeal Regarding Maintenance Deductions and Rental Value Income Inclusion
A/899/2014
Taxpayers v. Tax Administrations (Rental Value of Foreign Property)
A/2828/2007
Taxpayers v. Tax Authority (Property Maintenance Deduction Appeal)

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/4730/2005

### [DCRI/203/2008](/apps/decis/fr/dccr/show/1602450) du 19.05.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE

Normes :

LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2008/0002/DCRI_000203_2008_A_4730_2005.pdf)

* /