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A/2545/2006 • TAPI GE A/2545/2006 Generato dall'IA

Taxation of Real Estate Transactions as Commercial Activity

Numero d'incarto A/2545/2006
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 concerns the application of the legal fiction that the frequent buying and selling of immovable property constitutes an independent lucrative activity, subjecting the transactions to commercial tax regulations. The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Regesto Legislator

Generato dall'IA

Art. 655 CC; Taxation of Real Estate Transactions as Commercial Activity: The court rejected the appeal, upholding the lower court's finding that while the appellant engaged in property transactions, the frequency and volume did not, in this specific instance, rise to the level of an organized, independent lucrative activity as required by the relevant article of the Civil Code for establishing such a commercial nature, thus determining that the transactions should not be treated as commercial endeavors subject to the stipulated tax regime.

Parole chiave

Generato dall'IA
negozi immobiliari attività commerciale sostanza immobiliare imposta reale imposta immobiliare finzione giuridica

Disposizioni normative citate

Generato dall'IA
Art. 655 CC
; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES
Generato dall'IA
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Taxation of Capital Gain from Apartment Sale as Income from Lucrative Activity
A/3393/2007
Taxation of Real Estate Transaction Gains: Business Income vs. Capital Gain
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Taxability of Real Estate Share Sale as Business Profit

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Testo completo

A/2545/2006

### [DCRI/413/2008](/apps/decis/fr/dccr/show/1605694) du 29.09.2008 ( ICC ) , REJETE

Descripteurs :

; IMMEUBLE(ART. 655 CC) ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; COMMERCE D'IMMEUBLES

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