ATA/317/1996 • CJ GE ATA/317/1996 Généré par l'IA

Military Tax Domicile of Border Worker

Numéro de cause ATA/317/1996

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre administrative

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 1996-05-29

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The case concerned the proper domicile for military tax purposes for an individual living near the border, where the tax authority considered the professional address to be the relevant domicile. The court reasoned that, for the application of the relevant article concerning military tax, the border worker's professional address constituted their domicile for the purpose of the assessment.

Regeste Legislator

Généré par l'IA

Military Tax Domicile of Border Worker: The court reasoned that, for the application of the relevant article concerning military tax, the border worker's professional address constituted their domicile for the purpose of the assessment.

Mots-clés

Généré par l'IA

domicile fiscal taxations fiscales taxe d'exemption de l'obligation de servir droit de déterminer le lieu de résidence administration fiscale emploi frontalier

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