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A/2757/2005 • TAPI GE A/2757/2005 Generato dall'IA

Taxation of Post-Mandate Termination Income as Professional Income

Numero d'incarto A/2757/2005
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 taxation of income derived from the realization of rights related to a professional mandate, where the taxpayer argued that this income, received after the termination of the mandate, should be treated as extraordinary income due to its atypical nature and the timing of the payment relative to the actual work performed. The court reasoned that this income, stemming directly from the termination and liquidation of rights established during the professional activity, retains its character as professional income, and therefore, is subject to standard income tax rules rather than being classified as extraordinary income, leading to the dismissal of the appeal.

Regesto Legislator

Ufficiale

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE | LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

Parole chiave

Generato dall'IA
imposta sul reddito revoca del mandato deduzione delle spese professionali diritto al lavoro retribuzione del lavoro diritto acquisito
Generato dall'IA
C/14003/2005
Attorney's Fees Taxation After Mandate Termination and Settlement
A/2767/2024
Tax Treatment of Real Estate Sale Gain by Independent Professional
A/2020/2021
Taxation of Departure Indemnity as Regular Income Upheld
A/777/1997
Taxability of Post-Separation Support Payments
A/1205/2015
Architect's Property Sale Profit Taxable as Professional Income

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Testo completo

A/2757/2005

### [DCRI/117/2008](/apps/decis/fr/dccr/show/1602250) du 31.03.2008 ( ICC ) , ADMIS

Descripteurs :

TAXATION CONSÉCUTIVE À UNE PROCÉDURE; DÉCLARATION D'IMPÔT ; REVENU ; CARACTÈRE EXTRAORDINAIRE

Normes :

LCP.333; LCP.340; LPFisc.59. al1; LPFisc.69;

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