Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/823/2004 • CJ GE ATAS/823/2004 Généré par l'IA

Corporate Income Tax Installment Sale Gain Recognition Challenge

Numéro de cause ATAS/823/2004
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
Frais judiciaires à la charge de l'autorité
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The appellant challenged the imposition of corporate income tax, arguing that the statutory language concerning the timing of recognizing certain realized gains from asset transfers, specifically installment sales, was unconstitutional as applied to them, asserting that recognizing the full gain in the year of sale violated the constitutional requirement that income tax be levied only on realized income because their realization was contingent on future events. The court reasoned that the relevant statute did not mandate an immediate recognition of the entire gain but rather prescribed the methodology for calculating the gross income, allowing for deferral under specific conditions, and because the appellant failed to demonstrate that the statute either mandated immediate recognition despite the installment method being elected or that the statute itself lacked an adequate mechanism for deferral consistent with constitutional principles, the statute's application was upheld.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF, Art. 108 al. 1 let. a LTF; Corporate Income Tax Installment Sale Gain Recognition Challenge: The court reasoned that the relevant statute did not mandate an immediate recognition of the entire gain but rather prescribed the methodology for calculating the gross income, allowing for deferral under specific conditions, and because the appellant failed to demonstrate that the statute either mandated immediate recognition despite the installment method being elected or that the statute itself lacked an adequate mechanism for deferral consistent with constitutional principles, the statute's application was upheld.

Mots-clés

Généré par l'IA
impôt sur le bénéfice des entreprises report de l'imposition transfert de patrimoine contentieux fiscal exigence constitutionnelle impôt sur les acquisitions

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
Applied to order the appellant to pay the appeal costs.
Art. 108 al. 1 let. a LTF
Used to declare the appeal inadmissible.
Généré par l'IA
A/606/2007
Tax Statute Validity Challenge
A/3041/2007
Taxability of Integrated Transactions Appeal
A/2069/2005
Income Tax on Post-Statute Receipt of Pre-Statute Sale Proceeds
A/1025/1995
Taxpayer v. Tax Assessment on Sale of Subsidiary Shares to Chairman
A/1746/2016
Taxpayer Challenge to Negative Compensatory Interest Regarding Real Estate Gains Tax Consignment as Income Tax Advance Payment

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Applied to order the appellant to pay the appeal costs.

Art. 108 al. 1 let. a LTF

Used to declare the appeal inadmissible.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet



         

    &'()*&+,,( &-+)&+,,(

.

! "! #  ! #

'/ 0  % '1 2 +,,( 



      3333333333           4   # #  ! " !#$%&'()*+  

           !"# $% ,-./, 

 4

03 "!"0456-22078"  99999999997!60:1-7!! ;!!&< &!"!" <=,<> ?"@ ""66+ <"0;-2223 @&"! 6 A"! "12B/44&3<<C!@!D" 113

-3 6"!!!"-0E-22)7 <F <!!"7 "  ;    "  3     && !+<!""<(7C"6G! ;"@!D0/">0;-222< <"&C  6 !! "<! " @;( "  " 0:/0 + 0::H <C@ ! &7<;"@!D-)">05-22-+ @!  6( " " ;!I3    <  ! ! + @! ; " "-)B002&3<!< 6!+3

)3  -/ E -22)7 @!  ! "      " @;( "  ;" 3

13 "!"*6 ;-22)7 C@!6!!" ;&7"! <+"00B:2H&3

H3 @!& !<<+""!-*6 ;-22)3 <D + "@6<!6! &>7>(C &"@";J @!>6+/B-22&3<<+/*0&3 < "C!"&"7C <K L@ < !! <  "!  C@       " 6"6")B/0*&30H3

*3 "!<<"00 -2217 &!"!" < & !"!3

/3 0: -2217@!!+ <""6I" 7   & M99999999997 !  00 6 ; 0:/47 C    +D(3

43   I ;"! ;5 " <!3

:3 !!(! 3



.01)/.-221 ,)./, 

023 6!+"! 7 (C@<!"!"D( < " & !  I "< !( <<;7  << C@  " &  <  & " @!  &( "  "3

003 -/< ;-2217<<!CC<!<<!  C+"&3NC7!!("!+5(3



 #



03   (6  @( 5" =?  !! "&!   !7 ">0E-22)7 ;"7 <!"H 5(7"<!"6,<!"7H<<!0*5( =303H* ?3

N+@"@!"0*5(7< ;&!"! -/ 56 -221 = L 0)2  02*?7  "  (6  "<!7  0) &!67  "<  ( <   ;  "   " !(   +  5( 7 7 " @"@!"6I5(3

N""<;7 ;&!"!7"G"0 5-2217& !C"<< !& 7"O7"&!"!= L0)2--*?3

& !  + B3 H*  3 0 3  D30 7  ;  " OC"<!6+@ H* C6+&!"!@,666 "-2"! ;0:1*3

-3 &!"!<(!!""""*; -222= ?!6(056-22)O "& "  ; "< !( "  "  " @ N, 3   <<;"@<>7"!(""*6 ;-22)3

)3 75! <76;+& =3*2 41  N?3



.01)/.-221 ,1./, 

13 @;5"(<C"6"+  "@;(" ; C!!6!+3

H3 N @ -H 3 0  7  < "E  D! "6 G !3<GI(!C@!!!";& C@ ""&&3

*3  ; & " @!  !!  <  3  + "!     ; "6 @!!""&&3

/3 AD(<"C"!<<&!"! <  <!  + @,67 66  6"! ,  "!<<<! <!6"!   =H"@""00< ;-22-<(!!" " "   ,  ?3   "!  " "!< "6"! =A <&?7"<"  <<;3"6"! "&7A    >( (!! "  &"   6 C   " @! 6<!!"@!"&056"@!"C "!"!&3C@I!""6=6 "!  <! I "!< ?  &! +    + 7!"&@;5"@ << <C"!<@I!""6=6P02/-) 3?3

43 I "@3); Q

 R<C66<< <(<!" "  D   "  DK< =< 66 + " ?7  "!< 6Q

3  "!+6";6I7<!Q

 03 <<Q01B*:2&3 0*@-:2&3<7

 -3 <<Q--B2)H&3 -1B1)H&3<7

 )3 <<D&""+<&" @ N"@ Q/B/1H&3 4BH1H&3<3 &&7 ! "  "!   <   < <  "I < &7"I<"I&< D"&6S

;3  A "@ <<    &  A &3   " <! "@ "! < & " & 7  " " " 7< !&<6G<"!3



.01)/.-221 ,H./, 

  < C 66  <   < ( <!" "  D   "  DK< =<?7  "!<    6Q

3 I5>S

;3  <"!<<3

<66+" <7 "!<6Q

3  & "@; " 67 5C@+  " 6 ; " @6!6S

;3  & "@ " ;J    !G DA<D! 5C@+ "" ;"@ ;S

3 I" &!"!7+@I" @, "S

"3   &&  < @ ;( " 3  " <"   "  <  A  < @ ;("=6" <?S

3 < <!6<""& T3

:3  @<>"  <"00B:2H&37&" D&&6Q , "!< L3 HHB4143U , 6 L3 */B2H)3U , "&&! L3 00B-2H3U

! ""!<< 3

023 7  & "@ "  ;   !G DA<D!  <6 G <   <   "!<  C 5C@+  " <" ; <6 "  ;3 N  "!" && <<; <@ <K"""" 6;<& "@" ;3 @< !C<<;" &" &&&&"@" ;3@&!6 <6 G< < "!<=);73)73; 7 0* 7 0:4/7<3)-476< <! + @ N, P)22H3?3

003 O7C@6! 7@! !""!< &""D(<"ID67C



.01)/.-221 ,*./, 

"!<C <K& !"I!<!G"   !+6";6I=);3 ?3

0-3 &7"!<<&<6G<"!C<  C@  " +   < & " @,6  66"@,6"!=);3D3) ?3

 N@-H N7&"<> >"!!"!"+   "@<D3  " +   "@<D <"   <  5 "  6  "!> " <>  "  >3  @!  04>  6   "!> " @<D3   & C  <  & 7" + @!5C@ "& 7  <5C@+@J("-H!63

 @<>7&"@!@J("-H6 ;-22)3 <> 6;"<K +@ "(!!#A50::47   6A(! + @!( 5C@ &!6 -22-3   "<  0/ ; -22) "  " 8  = !D" " ;! " ?  @I <   6! 63 L   @! "  C@ @ < !!   ;!!& "@  "@<D3  ; " !  C7 CC@7""@-H N<!!3

 "!<<&<">G3

0)3   C  <!"!   @ < C;3  "&&! " 00B-2H&3!&!+ +7@+5C  "! <+D"00B:2H&37=-)B002&3 00B-2H&3?

7 &"!7<C@G5!3







.01)/.-221 ,/./, 

  #4  "! #  ! #

%

=25   6  7   82  '9+ #$?

  5 

03 !6;3

% 5 

-3 53

)3 C<!"(3

13 &   < "  CB <6 &     <! G "  "! " )2 5 ">  & < <  "! "!  ; &!"! " 7 ND'$D&C *7 *221   7   I <3  "!  < G <(!3  !  " Q ? "C I  C "!   "! ;    < "  "!C!S;?I<<C & <6" " "!S?<("<!3N !    <   !!  ! !!   ? ;?  ? ,"7  ;&!"!"<< >CB "6"!6;3 ! "  A " <67 C  57  C  "! C!  B6<< " C!!I<!"!=30)-702*024?3 

(&&>Q !"Q  8,  V W   



<& "<!G&!I<CB+B&&&!"! "<(&&



.01)/.-221