Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
A/1413/2006 • TAPI GE A/1413/2006 Generato dall'IA

Tax Withholding: Definition of Common Household

Numero d'incarto A/1413/2006
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 concerned the application of tax withholding rules, specifically whether two individuals, despite maintaining separate residences, constituted a "common household" for family taxation purposes. The court ruled that the concept of a common household under tax law requires a shared physical dwelling, which was absent in this situation as the parties lived separately, thus precluding the application of family taxation provisions based on cohabitation.

Regesto Legislator

Generato dall'IA

Tax Withholding: Definition of Common Household: The court ruled that the concept of a common household under tax law requires a shared physical dwelling, which was absent in this situation as the parties lived separately, thus precluding the application of family taxation provisions based on cohabitation.

Parole chiave

Generato dall'IA
imposta alla fonte disposizioni comuni comunione domestica domicilio fiscale in materia di doppia imposizione base imponibile imposta di consumo
Generato dall'IA
A/3812/2023
Taxpayer Appeal of Withholding Tax Assessment Based on Marital Status as of Year-End
cause/No/A/137/1995
Tax Treatment of Married vs. Cohabiting Couples with Children
A/563/1999
Applicant v. Housing Authority: Common Household Definition for Housing Surcharge
A/3966/2018
Taxpayer v. Tax Authority on Factual Separation and Withholding Tax Rate
A/3841/2024
Taxpayer v. Tax Administration: Child Deduction, Maintenance Payments, and Housing Allowances

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

A/1413/2006

### [DCRI/450/2007](/apps/decis/fr/dccr/show/1602085) du 10.12.2007 ( ICC ) , ADMIS

Descripteurs :

IMPÔT À LA SOURCE; MÉNAGE COMMUN ; IMPOSITION DE LA FAMILLE ; VIE SÉPARÉE

Normes :

LIS.4.al.2; RLIS.3.al.1.leta

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2007/0004/DCRI_000450_2007_A_1413_2006.pdf)

* /