ATAS/748/2005 · Art. 66 al. 1 LTF

ATAS/748/2005 • CJ GE ATAS/748/2005 Généré par l'IA

Income Tax on Post-Statute Receipt of Pre-Statute Sale Proceeds

Numéro de cause ATAS/748/2005

Autorité / Tribunal Cour de Justice (Cour civile) · Chambre des assurances sociales

Juridiction

Suisse · Canton de Genève (CH-GE)

Date de la décision 2005-09-14

Issue du litige Admis (Allowed)

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Synthèse Legislator

Généré par l'IA

The case involves a challenge to tax assessments on income derived from sales of property that occurred before the adoption of the relevant taxing statute, with the taxing authority asserting that the continuing collection of payments for those prior sales subjected the income to the new tax. The court reasoned that a tax imposed on income is a tax on the act of receiving that income, and since the receipt of the payments continued after the statute's effective date, the income was properly subject to the tax, notwithstanding that the underlying transaction occurred previously.

Regeste Legislator

Officiel

; LOI FÉDÉRALE SUR LA PRÉVOYANCE PROFESSIONNELLE ; PARTAGE(SENS GÉNÉRAL) ; DIVORCE ; PRESTATION DE LIBRE PASSAGE ; TRANSACTION(ACCORD) | LFLP.25a; LFLP.22

Mots-clés

Généré par l'IA

impôt sur le revenu estimation fiscale immobilière bénéfice impôt sur les gains immobiliers transmission de la propriété primauté de créance fiscale

Dispositions légales citées

Généré par l'IA

Art. 66 al. 1 LTF

This provision governs the allocation of costs and is cited in the final order regarding costs.

Généré par l'IA

A/2441/2011

Taxpayer Appeal Regarding Characterization of Property Sale Profit

A/4227/2006

Tax Assessment Validity in Property Transfer Dispute

A/2204/2006

Property Gains Tax Applicability on Real Estate Sale

A/4111/2013

Taxation of Real Estate Purchase Indemnity as Ordinary Income

A/3712/2006

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

Questions juridiques clés extraites par Legislator

Généré par l'IA

Art. 66 al. 1 LTF

This provision governs the allocation of costs and is cited in the final order regarding costs.

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Income Tax on Post-Statute Receipt of Pre-Statute Sale Proceeds

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Décisions connexes

Questions juridiques clés extraites par Legislator

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