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A/4198/2005 • TAPI GE A/4198/2005 Generato dall'IA

Appeal Regarding Deductibility of Professional Expenses

Numero d'incarto A/4198/2005
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 concerns an appeal regarding the deductibility of professional expenses, where the appellant sought to claim deductions under a specific tax law provision. The court rejected the appeal, reasoning that the claimed expenses did not meet the strict criteria or the necessary substantiation required for deduction under the relevant article of the law, thereby upholding the prior decision.

Regesto Legislator

Generato dall'IA

LIPP-V.3.al2; Appeal Regarding Deductibility of Professional Expenses: The court rejected the appeal, reasoning that the claimed expenses did not meet the strict criteria or the necessary substantiation required for deduction under the relevant article of the law, thereby upholding the prior decision.

Parole chiave

Generato dall'IA
deduzione delle spese professionali disposizioni fiscali legittimazione a ricorrere professioni giudiziarie spese legali spese per malattia prese in carico ; FRAIS PROFESSIONNELS | LIPP-V.3.al2

Disposizioni normative citate

Generato dall'IA
LIPP-V.3.al2
This provision is cited in the normative section preceding the dispositive, indicating its relevance to the final decision.
Generato dall'IA
A/1994/2003
Tax Deduction Appeal on Professional Expenses
A/4349/2005
Medical Expense Deductibility Appeal
A/2724/2021
Tax Assessment Appeal: Deductible Professional Expenses and Interest Calculation
A/1440/2006
Deductibility of Professional Expenses in Ancillary Activities
A/802/1997
Deductibility of Preliminary Business Expenses and Commercial Loss

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
LIPP-V.3.al2

This provision is cited in the normative section preceding the dispositive, indicating its relevance to the final decision.

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Testo completo

A/4198/2005

### [DCRI/6/2008](/apps/decis/fr/dccr/show/1602213) du 28.01.2008 ( ICC ) , REJETE

Descripteurs :

; FRAIS PROFESSIONNELS

Normes :

LIPP-V.3.al2

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