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A/3809/2005 • TAPI GE A/3809/2005 Generato dall'IA

Alimony Termination Upon Age of Majority Versus Tax Dependency Criteria

Numero d'incarto A/3809/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case involved an appeal concerning the termination of alimony obligations upon the recipient reaching the age of majority, specifically considering whether the appellant could be prohibited from claiming maintenance based on tax dependency criteria applicable before majority. The court rejected the appeal, upholding that the obligation to pay maintenance ceases when the recipient reaches the age of majority, as stipulated by law, and that tax considerations regarding dependency for maintenance purposes do not override this fundamental legal principle concerning the cessation of support obligations upon reaching the legal age of majority.

Regesto Legislator

Generato dall'IA

Alimony Termination Upon Age of Majority Versus Tax Dependency Criteria: The court rejected the appeal, upholding that the obligation to pay maintenance ceases when the recipient reaches the age of majority, as stipulated by law, and that tax considerations regarding dependency for maintenance purposes do not override this fundamental legal principle concerning the cessation of support obligations upon reaching the legal age of majority.

Parole chiave

Generato dall'IA
maggiore età obbligo di mantenimento riduzione del mantenimento infantile scioglimento del matrimonio condizione di pensionamento durata del mantenimento post-matrimoniale
Generato dall'IA
A/2546/2009
Tax Deductibility of Alimony Payments After Child Reaches Majority
C/21294/2019
Spousal Support Reduction and Continuation Based on Changed Income and Age
A/430/2003
Appeal Regarding Termination of Advance Alimony Based on Income Calculation
C/10256/2021
Divorce Judgment Appeal: Child Support Duration and Spousal Maintenance Overturned
A/216/2003
Alimony Advance Termination Based on Taxable Income Calculation

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Testo completo

A/3809/2005

### [DCRI/179/2007](/apps/decis/fr/dccr/show/1601956) du 07.05.2007 ( ICC ) , REJETE

Descripteurs :

OBLIGATION D'ENTRETIEN; MAJORITÉ(ÂGE); INTERDICTION ; CHARGE FISCALE

Normes :

LIPP-V.5; LIPP-V.14.5.a; LIPP-V.14.5.c

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