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ATAS/616/2007 • CJ GE ATAS/616/2007 Généré par l'IA

Tax Assessment Upheld on Related-Party Asset Sale Below Market Value

Numéro de cause ATAS/616/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellant challenged a decision upholding a tax assessment based on a transaction where an entity sold assets to a related party at a price lower than fair market value, resulting in a perceived transfer of value that triggered the assessment. The court reasoned that the transaction, though structured as a sale, exhibited characteristics of a capital contribution or distribution due to the close relationship and the resulting economic effect, thereby supporting the assessment under relevant tax law provisions designed to prevent value shifting between related parties.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Tax Assessment Upheld on Related-Party Asset Sale Below Market Value: The court reasoned that the transaction, though structured as a sale, exhibited characteristics of a capital contribution or distribution due to the close relationship and the resulting economic effect, thereby supporting the assessment under relevant tax law provisions designed to prevent value shifting between related parties.

Mots-clés

Généré par l'IA
valeur des ventes taxations fiscales impôt sur le capital transfert de patrimoine transfert de l'impôt droit économique

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
The court ordered the distribution of costs in the dispositive.
Généré par l'IA
A/1849/2004
Appeal Regarding Capital Gains Tax Assessment on Share Sale Valuation
A/1025/1995
Taxpayer v. Tax Assessment on Sale of Subsidiary Shares to Chairman
A/2441/2011
Taxpayer Appeal Regarding Characterization of Property Sale Profit
A/3041/2007
Taxability of Integrated Transactions Appeal
A/355/2005
Tax Assessment Upheld: Substance Over Form in Disguised Financing Transaction

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

The court ordered the distribution of costs in the dispositive.

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