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A/2931/2005 • TAPI GE A/2931/2005 Generato dall'IA

AVS Contribution Deductibility: Total Income vs. Employment Income

Numero d'incarto A/2931/2005
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 old-age insurance (AVS) contributions from income for tax purposes, specifically whether the relevant legal provision regarding the deduction of contributions applies to the total income or only to employment income. The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Regesto Legislator

Generato dall'IA

AVS Contribution Deductibility: Total Income vs. Employment Income: The court reasoned that the legal text governing the deduction of AVS contributions clearly indicates that these deductions are to be applied against the taxpayer's entire income, as the wording does not restrict the deduction solely to earned income or employment revenue.

Parole chiave

Generato dall'IA
deduzione dal reddito assicurazione per la vecchiaia franchigia annua attività sottoposta a contribuzione contributo calcolo del reddito annuo determinante ; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS | LIPP-V.2.leta
Generato dall'IA
A/2940/2023
Taxpayer Eligibility for AVS Pension Deduction Without Receipt
A/1674/2003
Independent Worker v. Social Insurance Institution (AVS/AF Contribution Reassessment)
A/1942/2018
AVS Contribution Attribution for Post-Retirement Lump-Sum Payment
A/3026/2004
Deductibility of Private Pension Contributions Against Self-Employment Income
A/1726/2002
Partner Income Assessment for AVS Contributions Despite Inability to Work

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Testo completo

A/2931/2005

### [DCRI/352/2008](/apps/decis/fr/dccr/show/1605603) du 25.08.2008 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DU REVENU(DROIT FISCAL) ; AVS

Normes :

LIPP-V.2.leta

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