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A/1868/2005 • TAPI GE A/1868/2005 Generato dall'IA

Employer Deductibility of Employee Training Expenses

Numero d'incarto A/1868/2005
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 concerns the deductibility of expenses related to vocational training and specialization fees. The court held that expenses incurred by an employer for the advanced training and specialization of an employee, which are directly linked to the current or future professional activity of that employee within the company and result in a tangible improvement in their skills relevant to their role, are deductible as operating expenses, provided they are not merely a disguised remuneration or benefit.

Regesto Legislator

Generato dall'IA

Employer Deductibility of Employee Training Expenses: The court held that expenses incurred by an employer for the advanced training and specialization of an employee, which are directly linked to the current or future professional activity of that employee within the company and result in a tangible improvement in their skills relevant to their role, are deductible as operating expenses, provided they are not merely a disguised remuneration or benefit.

Parole chiave

Generato dall'IA
deducibilità delle spese formazione professionale assegni di formazione risultato dell'esercizio spesa utile prestazione di previdenza ; FRAIS DE PERFECTIONNEMENT ; FRAIS DE FORMATION | LIPP-V.9; LIPP-V.3.al2;
Generato dall'IA
A/1222/2003
Professional Education Expense Deductibility
A/886/2009
Tax Administration v. Taxpayer Regarding Deductibility of Professional Development Costs
A/4609/2007
Taxpayer Deductibility of Specialist Finance Diploma Costs
C/27486/2018
Employee Salary Deduction and Training Cost Reimbursement Dispute
A/1440/2006
Deductibility of Professional Expenses in Ancillary Activities

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Testo completo

A/1868/2005

### [DCRI/308/2007](/apps/decis/fr/dccr/show/1601979) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

; FRAIS DE PERFECTIONNEMENT ; FRAIS DE FORMATION

Normes :

LIPP-V.9; LIPP-V.3.al2;

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