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A/1175/2006 • TAPI GE A/1175/2006 Generato dall'IA

Taxability of Compensation in Lieu of Military Service

Numero d'incarto A/1175/2006
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case addresses whether compensation received in lieu of military service, specifically relating to civil service obligations, constitutes taxable income under the relevant income tax laws. The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Regesto Legislator

Generato dall'IA

LIPP-IV.10.letf, LSC.29.al1; Taxability of Compensation in Lieu of Military Service: The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Parole chiave

Generato dall'IA
servizio militare indennizzo per equivalente imposta sul reddito priorità del credito fiscale indennità d'espatrio obbligo di prestazione anticipata

Disposizioni normative citate

Generato dall'IA
LIPP-IV.10.letf
This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.
LSC.29.al1
This provision of the Military Service Law was applied in the operative part concerning the military salary.
Generato dall'IA
A/606/2002
Tax on Military Exemption Based on Provident Scheme Withdrawal
A/971/2019
Taxpayer v. Tax Authority Regarding Military Exemption Tax Liability
A/4087/2007
Military Training Completion vs. Exemption Tax Liability
cause/No/A/158/1995
Military Tax Exemption Due to Health Impairment from Service
A/1908/2010
Remission of Military Service Exemption Tax Due to Incapacity and Destitution

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
LIPP-IV.10.letf

This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.

LSC.29.al1

This provision of the Military Service Law was applied in the operative part concerning the military salary.

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Testo completo

A/1175/2006

### [DCRI/236/2008](/apps/decis/fr/dccr/show/1605587) du 09.06.2008 ( ICC ) , ADMIS

Descripteurs :

; IMPÔT SUR LE REVENU ; REVENU ACQUIS EN COMPENSATION(DROIT FISCAL); SOLDE MILITAIRE ; SERVICE CIVIL

Normes :

LSC.29.al1; LIPP-IV.10.letf

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