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A/680/2005 • TAPI GE A/680/2005 Generato dall'IA

Interpretation of Tax Exemption under LIPM.23

Numero d'incarto A/680/2005
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 interpretation of a tax exemption provision relating to corporations or capital groupings, specifically under article LIPM.23. The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Regesto Legislator

Generato dall'IA

Interpretation of Tax Exemption under LIPM.23: The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Parole chiave

Generato dall'IA
franchigie fiscali imposta sul capitale decisione pregiudiziale in materia di assoggettamento fiscale imposta indiretta interpretazione delle leggi imposizione di un gruppo di società
Generato dall'IA
A/4661/2006
Statutory Interpretation of Mandatory Financial Disclosure Exemptions
A/1731/2003
Statutory Interpretation of Taxable Income Exclusion
A/645/2009
Taxpayer Appeal for Auxiliary Company Status Dismissed
A/4280/2005
Capital Wealth Tax Exemption Applicability Dispute
A/1664/2002
Statutory Interpretation of Financial Obligation Exemption

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Testo completo

A/680/2005

### [DCRI/150/2008](/apps/decis/fr/dccr/show/1602389) du 28.04.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; EXONÉRATION FISCALE ; SOCIÉTÉ(GROUPEMENT DE PERSONNES ET DE CAPITAUX)

Normes :

LIPM.23;

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