Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
A/4243/2005 • TAPI GE A/4243/2005 Generato dall'IA

Real Estate Transfer Tax on Assignment of Real Estate Claim

Numero d'incarto A/4243/2005
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 case concerns the application of real estate transfer tax (droits de mutation) to the assignment of a claim, where the underlying asset involved was real estate, and the assignment was subject to the specific conditions of the relevant tax law provision. The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Regesto Legislator

Generato dall'IA

Real Estate Transfer Tax on Assignment of Real Estate Claim: The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.

Parole chiave

Generato dall'IA
diritto di mutazione sostanza immobiliare negozio giuridico immobiliare cessione delle pretese della massa imposta reale sostanza CESSION DE CRÉANCE(CO); DROITS DE MUTATION | LDE.91
Generato dall'IA
A/2204/2006
Property Gains Tax Applicability on Real Estate Sale
A/859/2024
Taxability of Real Estate Transfer in Estate Partition
A/752/1996
Taxpayer Usufruct Transfer Tax Challenge Dismissed
A/4227/2006
Tax Assessment Validity in Property Transfer Dispute
A/148/2023
Taxpayer vs. Tax Administration: Transfer of Real Estate Promotion Assets

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/4243/2005

### [DCRI/1/2008](/apps/decis/fr/dccr/show/1602211) du 28.01.2008 ( ICC ) , ADMIS

Descripteurs :

CESSION DE CRÉANCE(CO); DROITS DE MUTATION

Normes :

LDE.91

[![Pdf](data:image/png;base64,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)](/apps/decis/fr/dccr/file/2008/0000/DCRI_000001_2008_A_4243_2005.pdf)

* /