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A/2867/2006 • TAPI GE A/2867/2006 Generato dall'IA

Spousal Debt Assignment Tax Liability

Numero d'incarto A/2867/2006
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 a transfer involving a spouse, specifically whether a debt assignment structured as a donation between spouses should be subject to registration tax and transfer duties. The court determined that the legal framework regarding liability for registration tax and transfer duties, particularly concerning transfers between spouses and the definition of a donation or the application of rules governing debt assignments, dictates the assessment. The court's reasoning focused on applying the relevant articles of the Law on Direct Taxes to the specific circumstances of the transfer between the spouses to establish the applicable tax regime.

Regesto Legislator

Ufficiale

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO) | LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

Parole chiave

Generato dall'IA
responsabilità dei coniugi assoggettamento all'imposta imposta di registro imposta diretta imposizione dei coniugi donazione
Generato dall'IA
A/1273/2000
Spousal Transfer with Debt Assumption Classified as Mixed Donation
A/330/1997
Gift Tax Liability Arising from Property Transfer vs. Statutory Entitlement
A/3968/2024
Taxpayer v. Tax Authority: Registration Duty on Gift from Cohabiting Partner
A/1185/2011
Registration Duties on Auctioned Marital Property Share Transfer
A/3399/2004
Taxpayer v. Tax Authority: De Facto Relationship and Spousal Tax Scale Eligibility

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Testo completo

A/2867/2006

### [DCRI/176/2008](/apps/decis/fr/dccr/show/1602378) du 19.05.2008 ( ICC ) , ADMIS

Descripteurs :

; TAXE D'INSCRIPTION AU REGISTRE ; DROITS DE MUTATION ; QUALITÉ POUR AGIR ; CONJOINT ; DONATION ; CESSION DE CRÉANCE(CO)

Normes :

LDE.161.al1; LDE.163; LDE.179.al1; LDE.8 ; LDE.11; LDE.91 ; LDE.27A

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