ATA/449/1997 · LTour.17

ATA/449/1997 • CJ GE ATA/449/1997 Généré par l'IA

Property Management Fund Manager Tourism Tax Appeal

Numéro de cause ATA/449/1997

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

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 1997-08-05

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The case concerned a property management company acting as a fund manager that benefited from business tourism, which triggered an assessment for the tourism encouragement tax. The court rejected the appeal, finding that the appellant's activities, falling under the scope of the relevant tourism encouragement tax legislation, justified the imposition of the tax despite the appellant's operational structure.

Regeste Legislator

Généré par l'IA

LTour.17; Property Management Fund Manager Tourism Tax Appeal: The court rejected the appeal, finding that the appellant's activities, falling under the scope of the relevant tourism encouragement tax legislation, justified the imposition of the tax despite the appellant's operational structure.

Mots-clés

Généré par l'IA

gestion immobilière direction du fonds de placement vie de l'entreprise champ d'application de la réglementation estimation fiscale immobilière taxe d'encouragement au tourisme