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A/1820/2007 • TAPI GE A/1820/2007 Generato dall'IA

Cross-Border Worker Withholding Tax on Social Welfare Benefit Dispute

Numero d'incarto A/1820/2007
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerned a cross-border worker (frontalier) claiming a refund of withholding tax levied on a social welfare benefit received under a domestic law, arguing that the imposition was contrary to the provisions of the applicable international tax treaty concerning income from employment and social security benefits. The court rejected the appeal, reasoning that the treaty's provisions explicitly allowed the state of residence to tax the taxpayer on income not otherwise taxable in the state of source, and therefore, the levy of withholding tax by the source state on the welfare payment, which was not explicitly covered or exempted by the treaty in a manner permitting exclusive taxation by the residence state, was in conformity with the treaty obligations.

Regesto Legislator

Generato dall'IA

Cross-Border Worker Withholding Tax on Social Welfare Benefit Dispute: The court rejected the appeal, reasoning that the treaty's provisions explicitly allowed the state of residence to tax the taxpayer on income not otherwise taxable in the state of source, and therefore, the levy of withholding tax by the source state on the welfare payment, which was not explicitly covered or exempted by the treaty in a manner permitting exclusive taxation by the residence state, was in conformity with the treaty obligations.

Parole chiave

Generato dall'IA
convenzione fiscale rimborso dell'imposta preventiva lavoro frontaliero imposta sui salari Stato assistenziale disposizioni fiscali
Generato dall'IA
A/307/2011
Cross-Border Worker Withholding Tax Reimbursement Denial Upheld
A/696/2008
Swiss Cross-Border Worker Withholding Tax Discrimination Claim Rejected
A/789/2008
Cross-Border Employee Source Tax vs. Ordinary Taxation Discrimination Claim
A/437/2006
Taxation of Cross-Border Workers: Deductions and Quasi-Resident Status
A/796/2010
Cross-Border Worker Social Subsidy Correction Factor Dispute

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Testo completo

A/1820/2007

### [DCRI/147/2008](/apps/decis/fr/dccr/show/1602365) du 28.04.2008 ( ICC ) , REJETE

Descripteurs :

IMPÔT À LA SOURCE; FRONTALIER; PRESTATION DE PRÉVOYANCE; TRAITÉ INTERNATIONAL; RESTITUTION DE L'IMPÔT

Normes :

LISP.10.al1 ; RISP.10.al2

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