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A/3131/2004 • TAPI GE A/3131/2004 Generato dall'IA

Tax Deduction Timing for Medical Expenses

Numero d'incarto A/3131/2004
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 dispute concerned the proper timing for deducting medical expenses for tax purposes, specifically whether the relevant date was that of the invoice or the date of the statement/reimbursement from the health insurance fund. The court determined that for the purpose of deducting these costs, the decisive criterion is the date the expense was actually incurred, which is reflected by the date of the invoice, irrespective of when the health insurance fund issued its settlement or reimbursement.

Regesto Legislator

Ufficiale

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL) | Critère de la date de la facture et de celle du décompte de la caisse de maladie. | LIPP-V. 4.2

Parole chiave

Generato dall'IA
deduzione per spese rimborso delle spese d'assicurazione assicurazione malattia momento del deposito fine del processo spese di assicurazione malattie
Generato dall'IA
A/878/2009
Tax Authority v. Taxpayer: Medical Expense Deductibility Calculation
A/4349/2005
Medical Expense Deductibility Appeal
A/1615/2017
Insured Claimant v. Service: Medical Expense Claim Deadline
A/2540/2006
Business Expense Deductibility Dispute
A/843/1996
Tax Travel Expense Deduction Dispute and Procedural Error

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Testo completo

A/3131/2004

### [DCRI/175/2007](/apps/decis/fr/dccr/show/1601826) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL)

Normes :

LIPP-V. 4.2

Résumé :

Critère de la date de la facture et de celle du décompte de la caisse de maladie.

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