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A/3026/2004 • TAPI GE A/3026/2004 Generato dall'IA

Deductibility of Private Pension Contributions Against Self-Employment Income

Numero d'incarto A/3026/2004
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case concerned the deductibility of contributions made to a private old-age, survivors, and invalidity insurance scheme from taxable income derived from self-employment under the relevant statutory provisions. The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Regesto Legislator

Generato dall'IA

Deductibility of Private Pension Contributions Against Self-Employment Income: The court reasoned that since the private insurance scheme offered benefits substantially comparable to those provided by the mandatory social insurance scheme, and the taxpayer was already covered by the mandatory scheme, the contributions to the private scheme could not be deducted from the self-employment income as they did not relate to an obligatory social insurance obligation, which is the specific prerequisite for such deductions.

Parole chiave

Generato dall'IA
contributi previdenziali reddito di un'attività lucrativa indipendente assicurazione generale di vecchiaia assicurazione privata prestazione d'assicurazione sociale rendita per superstiti
Generato dall'IA
A/399/99
Pension Contribution Deduction Scope Interpretation
A/4574/2019
Social Insurance Contributions for Person Without Gainful Employment Based on Insufficient Self-Employment Income
A/2203/2004
Corporate Tax Deduction for Shareholder Family Pension Payments
A/4117/2006
Taxpayer Pension Contribution Deduction Apportionment
A/843/2022
Pension Fund Contribution Dispute Against Sole Proprietor

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Testo completo

A/3026/2004

### [DCRI/178/2007](/apps/decis/fr/dccr/show/1601758) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

DÉDUCTION DU REVENU(DROIT FISCAL); ASSURANCE-VIEILLESSE, SURVIVANTS ET INVALIDITÉ; ACTIVITÉ LUCRATIVE INDÉPENDANTE ; AVS

Normes :

LIPP-V.14.2

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