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A/1175/2006 • TAPI GE A/1175/2006 Généré par l'IA

Taxability of Compensation in Lieu of Military Service

Numéro de cause A/1175/2006
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

The case addresses whether compensation received in lieu of military service, specifically relating to civil service obligations, constitutes taxable income under the relevant income tax laws. The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Regeste Legislator

Généré par l'IA

LIPP-IV.10.letf, LSC.29.al1; Taxability of Compensation in Lieu of Military Service: The court determined that the payment, representing the value of the military obligation discharged through civil service, qualified as income acquired in compensation, and was therefore subject to income tax, affirming the tax assessment based on statutory provisions concerning income and compensation for military service.

Mots-clés

Généré par l'IA
service militaire indemnité équitable de remplacement impôt sur le revenu primauté de créance fiscale indemnité d'expatriation prise en charge provisoire des prestations

Dispositions légales citées

Généré par l'IA
LIPP-IV.10.letf
This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.
LSC.29.al1
This provision of the Military Service Law was applied in the operative part concerning the military salary.
Généré par l'IA
A/606/2002
Tax on Military Exemption Based on Provident Scheme Withdrawal
A/971/2019
Taxpayer v. Tax Authority Regarding Military Exemption Tax Liability
A/4087/2007
Military Training Completion vs. Exemption Tax Liability
cause/No/A/158/1995
Military Tax Exemption Due to Health Impairment from Service
A/1908/2010
Remission of Military Service Exemption Tax Due to Incapacity and Destitution

Questions juridiques clés extraites par Legislator

Généré par l'IA
LIPP-IV.10.letf

This provision of the Cantonal Income Tax Law was applied in the operative part regarding the assessment of income in compensation.

LSC.29.al1

This provision of the Military Service Law was applied in the operative part concerning the military salary.

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Texte complet

A/1175/2006

### [DCRI/236/2008](/apps/decis/fr/dccr/show/1605587) du 09.06.2008 ( ICC ) , ADMIS

Descripteurs :

; IMPÔT SUR LE REVENU ; REVENU ACQUIS EN COMPENSATION(DROIT FISCAL); SOLDE MILITAIRE ; SERVICE CIVIL

Normes :

LSC.29.al1; LIPP-IV.10.letf

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