Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
A/3054/2004 • TAPI GE A/3054/2004 Generato dall'IA

Life Insurance Premiums Not Deductible as Passive Interest Expenses

Numero d'incarto A/3054/2004
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 administrative court considered an appeal concerning the deductibility of passive interest expenses related to life insurance policies. The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Regesto Legislator

Generato dall'IA

Life Insurance Premiums Not Deductible as Passive Interest Expenses: The court ruled that life insurance contracts, which entail a commitment to pay a predetermined capital sum upon maturity or death in exchange for premiums, do not constitute loans or similar financial obligations in the context of income tax law, thereby upholding the general principle that interest paid on such contracts is not deductible as a passive interest expense.

Parole chiave

Generato dall'IA
assicurazione vita franchigia assicurativa obbligo di contrattare spese generali deduzione degli interessi passivi imposta sul reddito ; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE | LIPP-V.2.letd; LIPP-V.6.al1;
Generato dall'IA
A/1182/2012
Employer-Paid Life Insurance Premiums Not Subject to Social Security Contributions
A/4577/2007
Appeal Regarding Void Insurance Contract Due to Lack of Insurable Interest
A/2296/2006
Insurance Proceeds Interest Dispute
A/1362/1996
Tax Deductibility of Business Losses and Pension Premiums
A/1372/2000
Insurer's Unitemized Administrative Fee Deduction Upheld in Annuity Contracts

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

A/3054/2004

### [DCRI/287/2007](/apps/decis/fr/dccr/show/1601975) du 27.08.2007 ( ICC ) , ADMIS

Descripteurs :

; DÉDUCTION DES INTÉRÊTS PASSIFS ; ASSURANCE-VIE

Normes :

LIPP-V.2.letd; LIPP-V.6.al1;

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2007/0002/DCRI_000287_2007_A_3054_2004.pdf)

* /