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A/1127/2005 • TAPI GE A/1127/2005 Généré par l'IA

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan

Numéro de cause A/1127/2005
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 case concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Regeste Legislator

Généré par l'IA

Partial Admission of Appeal on Corporate Profit and Capital Tax Treatment of Partial Loan: The case concerns a partial admission of an appeal challenging tax assessments related to corporate profit tax and capital tax, stemming from a partial loan, where the court's reasoning focused on applying specific provisions of the relevant tax law regarding the treatment of such partial loans for corporate profit and capital tax purposes.

Mots-clés

Généré par l'IA
impôt sur le bénéfice taxations fiscales demande partielle décision préjudicielle sur l'assujettissement fiscal dette sociale réduction de capital
Généré par l'IA
A/293/2011
Shareholder Loan Interest Rate Tax Assessment Appeal
A/4184/2013
Taxpayer Appeal Regarding Taxation of Sale Proceeds Used for Debt Repayment
P/18651/2014
Partial Admission of Appeals Regarding Corporate Financial Offenses Investigation
A/1619/2021
Company v. Tax Authority (Hidden Equity on Shareholder Loans)
A/1643/2020
Taxation of Excessive Shareholder Loan Interest as Hidden Profit Distribution

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Texte complet

A/1127/2005

### [DCRI/195/2007](/apps/decis/fr/dccr/show/1601761) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; PRÊT PARTIAIRE ; IMPÔT SUR LE BÉNÉFICE DES ENTREPRISES ; IMPÔT SUR LE CAPITAL

Normes :

LIPM.12.e; LIPM.12.h; LIPM.28.1

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