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A/1691/2006 • TAPI GE A/1691/2006 Generato dall'IA

Inventory Fee Accrual and Penalty Interest Exclusion

Numero d'incarto A/1691/2006
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 court determined that an inventory fee levied against heirs, unlike inheritance tax, does not constitute a financial interest subject to the interest-bearing accrual ("bonification") in favor of the fisc as stipulated by the relevant tax law article, thereby precluding the application of penalty interest on this specific charge.

Regesto Legislator

Ufficiale

; SUCCESSION ; INTÉRÊT NÉGATIF ; INTÉRÊT FINANCIER ; ÉMOLUMENT ; INVENTAIRE | Au contraire des droits de succession, un émolument d'inventaire mis à la charge des héritiers ne saurait porter intérêt de bonification (en faveur du fisc) au sens de l'article 61A LDS | LDS.61A; LDS.60.al1.leta

Parole chiave

Generato dall'IA
decorrenza degli interessi inventario fiscale riscossione di tasse deduzione degli interessi passivi inoltro della dichiarazione fiscale esenzione dal pagamento dei contributi

Disposizioni normative citate

Generato dall'IA
Art. 61A LDS
Au contraire des droits de succession, un émolument d'inventaire mis à la charge des héritiers ne saurait porter intérêt de bonification (en faveur du fisc) au sens de l'article 61A LDS
Generato dall'IA
A/3078/2006
Appeal Regarding Financial Penalty Interest Accrual and Principal Adjustment
A/2392/2006
Statutory Interest Accrual Dispute
A/617/2003
Inheritance Tax Interest Accrual Post-Death
A/3355/2022
Spouse's Appeal on Estate Inventory Fee Calculation Rejected
C/3130/2008
Heirs v. Executor: Duty to Inventory Concealed Assets

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Testo completo

A/1691/2006

### [DCRI/339/2007](/apps/decis/fr/dccr/show/1602027) du 24.09.2007 ( ICC ) , ADMIS

Descripteurs :

; SUCCESSION ; INTÉRÊT NÉGATIF ; INTÉRÊT FINANCIER ; ÉMOLUMENT ; INVENTAIRE

Normes :

LDS.61A; LDS.60.al1.leta

Résumé :

Au contraire des droits de succession, un émolument d'inventaire mis à la charge des héritiers ne saurait porter intérêt de bonification (en faveur du fisc) au sens de l'article 61A LDS

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