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ATA/579/2018 • CJ GE ATA/579/2018 Généré par l'IA

Tax Authority v. Acquiring Company Regarding Loss Utilization

Numéro de cause ATA/579/2018
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

A dispute arose concerning the assessment of tax liability for a company following the acquisition of another company, where the acquiring entity claimed a tax deduction related to the latter's accumulated losses, which the tax authority rejected on the ground that the acquisition did not constitute a genuine, non-tax-avoidance transaction. The court upheld the tax authority's decision, reasoning that the transaction lacked genuine economic substance and was primarily motivated by the desire to utilize the acquired losses for tax reduction, failing to meet the legal criteria for recognizing such a deduction.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Authority v. Acquiring Company Regarding Loss Utilization: The court upheld the tax authority's decision, reasoning that the transaction lacked genuine economic substance and was primarily motivated by the desire to utilize the acquired losses for tax reduction, failing to meet the legal criteria for recognizing such a deduction.

Mots-clés

Généré par l'IA
impôt sur les acquisitions autorité fiscale assujettissement à l'impôt taxations fiscales pertes économiques évasion fiscale

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The order imposes court costs on the appellant.
Généré par l'IA
A/3839/2016
Tax Authority v. Acquiring Company (Loss Carryforward After Absorption)
A/1025/1995
Taxpayer v. Tax Assessment on Sale of Subsidiary Shares to Chairman
A/1552/2008
Tax Deduction for Unused Business Assets
A/2698/2022
Tax Administration v. Taxpayer (Real Estate Profit Tax Loss Deduction)
A/3159/2020
Tax Authority vs. Shareholder Amortization Deduction for Intercompany Acquisition Premiums

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The order imposes court costs on the appellant.

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Texte complet

A/1294/2018

### [ATA/579/2018](/apps/decis/fr/ata/show/1891092) du 11.06.2018 ( MARPU ) , ACCORDE

Parties :

SERBECO SA / TRANSVOIRIE SA, SERVICES INDUSTRIELS DE GENEVE

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