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A/1088/2005 • TAPI GE A/1088/2005 Generato dall'IA

Tax Deductibility of Acquisition Costs vs. Public Housing Assistance Payments

Numero d'incarto A/1088/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case addresses the tax deductibility of acquisition costs for income derived from the rental of furnished accommodation, specifically concerning whether public assistance payments, intended to cover housing costs, should be considered as part of the acquisition cost, thereby reducing the allowable deduction. The court reasoned that public assistance payments intended to cover housing expenses, even if paid directly to the landlord, do not constitute an expense incurred by the taxpayer for the acquisition of rental income as defined by the relevant tax provisions; therefore, such payments cannot be deducted from the gross rental income when calculating taxable income.

Regesto Legislator

Generato dall'IA

Tax Deductibility of Acquisition Costs vs. Public Housing Assistance Payments: The court reasoned that public assistance payments intended to cover housing expenses, even if paid directly to the landlord, do not constitute an expense incurred by the taxpayer for the acquisition of rental income as defined by the relevant tax provisions; therefore, such payments cannot be deducted from the gross rental income when calculating taxable income.

Parole chiave

Generato dall'IA
deducibilità delle spese imposta sull'acquisto costi d'alloggio pigioni incassate reddito imponibile compravendita immobiliare
Generato dall'IA
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A/2721/2006
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Reduction of Housing Expenses for Supplementary Benefits Due to Non-Dependent Cohabitant

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Testo completo

A/1088/2005

### [DCRI/332/2007](/apps/decis/fr/dccr/show/1602031) du 24.09.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS D'ACQUISITION DU REVENU ; DÉDUCTION DES FRAIS D'ACQUISITION(DROIT FISCAL) ; ASSISTANCE PUBLIQUE

Normes :

LIPP-V.10; LIPP-V.2; LIPP-V.3

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