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A/4730/2005 • TAPI GE A/4730/2005 Generato dall'IA

Taxpayer Appeal on Rental Value Determination and Maintenance Cost Deduction

Numero d'incarto A/4730/2005
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 case concerns the admissibility of a taxpayer's appeal regarding the determination of rental value for property tax purposes, specifically challenging the tax authority's refusal to deduct costs for building maintenance. The court ruled that the administrative appeal was partially admissible because the taxpayer's conclusions, even if insufficiently detailed initially, provided sufficient grounds to contest the assessed rental value, particularly concerning the exclusion of maintenance expenses, which are relevant to determining the actual rental value under relevant tax laws.

Regesto Legislator

Ufficiale

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE | LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

Parole chiave

Generato dall'IA
deduzione delle spese di manutenzione di immobili immobile locato imposta immobiliare determinazione del valore litigioso autorità fiscale spese amministrative
Generato dall'IA
A/1865/2007
Taxpayers v. Tax Administration Rental Value Determination
A/2352/2016
Taxpayer v. Tax Authority: Deductibility of Litigation Costs for Rental Property Income
A/2190/2013
Taxpayer Appeal Regarding Maintenance Deductions and Rental Value Income Inclusion
A/899/2014
Taxpayers v. Tax Administrations (Rental Value of Foreign Property)
A/2828/2007
Taxpayers v. Tax Authority (Property Maintenance Deduction Appeal)

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Testo completo

A/4730/2005

### [DCRI/203/2008](/apps/decis/fr/dccr/show/1602450) du 19.05.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; CONDITION DE RECEVABILITÉ ; CONCLUSIONS ; VALEUR LOCATIVE ; DÉDUCTION POUR FRAIS D'ENTRETIEN D'IMMEUBLE

Normes :

LPFisc.39; LPFisc.50.al.2; LPFisc.51; LPFisc.49.al.2; LIPP-IV.7.al.1; LIPP-V.6.al.4

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