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A/1127/2005 • TAPI GE A/1127/2005 Generato dall'IA

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan

Numero d'incarto A/1127/2005
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 concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Regesto Legislator

Generato dall'IA

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan: The case concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Parole chiave

Generato dall'IA
imposta sull'utile tassazioni fiscali azione parziale decisione pregiudiziale in materia di assoggettamento fiscale debito sociale riduzione del capitale
Generato dall'IA
A/293/2011
Shareholder Loan Interest Rate Tax Assessment Appeal
A/4184/2013
Taxpayer Appeal Regarding Taxation of Sale Proceeds Used for Debt Repayment
P/18651/2014
Partial Admission of Appeals Regarding Corporate Financial Offenses Investigation
A/1619/2021
Company v. Tax Authority (Hidden Equity on Shareholder Loans)
A/1643/2020
Taxation of Excessive Shareholder Loan Interest as Hidden Profit Distribution

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Testo completo

A/1127/2005

### [DCRI/195/2007](/apps/decis/fr/dccr/show/1601761) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; PRÊT PARTIAIRE ; IMPÔT SUR LE BÉNÉFICE DES ENTREPRISES ; IMPÔT SUR LE CAPITAL

Normes :

LIPM.12.e; LIPM.12.h; LIPM.28.1

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