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A/2410/2005 • TAPI GE A/2410/2005 Generato dall'IA

Taxation Immunity of International Organization Employee Salary

Numero d'incarto A/2410/2005
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 tax treatment of remuneration received by an employee of an international organization, specifically challenging the application of income tax and the requirement to file a tax return, citing immunity provisions applicable to international civil servants. The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Regesto Legislator

Generato dall'IA

Taxation Immunity of International Organization Employee Salary: The court affirmed that the principle of international immunity protects the employee from national taxation on their salary, finding that the relevant international agreement dictates this exemption, which supersedes general national tax laws; consequently, the obligation to calculate and pay tax, as well as the duty to file a tax return, does not apply to the income earned by the employee from the international organization.

Parole chiave

Generato dall'IA
imposta sugli stipendi accordi internazionali esenzione dalla tassa dichiarazione fiscale obbligo di pagamento reddito di un'attività lucrativa
Generato dall'IA
A/1081/2010
International Organization Employee Social Security Exemption
A/1070/2010
International Organization Employee Social Insurance Exemption
C/18260/2005
International Organization Immunity in Employment Dispute Resolution
A/2429/2003
Tax Exemption for Disability Annuity of Employed International Organization Staff
A/4685/2008
Taxation of International Organization Employee Transitioning to Resident Status

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Testo completo

A/2410/2005

### [DCRI/149/2008](/apps/decis/fr/dccr/show/1602266) du 28.04.2008 ( ICC ) , ADMIS

Descripteurs :

; CALCUL DE L'IMPOT ; FONCTIONNAIRE ; ORGANISATION INTERNATIONALE

Normes :

LIPP-I.6.al1; LIPP-I.16.al4

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