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A/1820/2007 • TAPI GE A/1820/2007 Généré par l'IA

Cross-Border Worker Withholding Tax on Social Welfare Benefit Dispute

Numéro de cause A/1820/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case concerned a cross-border worker (frontalier) claiming a refund of withholding tax levied on a social welfare benefit received under a domestic law, arguing that the imposition was contrary to the provisions of the applicable international tax treaty concerning income from employment and social security benefits. The court rejected the appeal, reasoning that the treaty's provisions explicitly allowed the state of residence to tax the taxpayer on income not otherwise taxable in the state of source, and therefore, the levy of withholding tax by the source state on the welfare payment, which was not explicitly covered or exempted by the treaty in a manner permitting exclusive taxation by the residence state, was in conformity with the treaty obligations.

Regeste Legislator

Généré par l'IA

Cross-Border Worker Withholding Tax on Social Welfare Benefit Dispute: The court rejected the appeal, reasoning that the treaty's provisions explicitly allowed the state of residence to tax the taxpayer on income not otherwise taxable in the state of source, and therefore, the levy of withholding tax by the source state on the welfare payment, which was not explicitly covered or exempted by the treaty in a manner permitting exclusive taxation by the residence state, was in conformity with the treaty obligations.

Mots-clés

Généré par l'IA
convention fiscale remboursement de l'impôt anticipé emploi frontalier impôt sur les salaires État providence dispositions fiscales
Généré par l'IA
A/307/2011
Cross-Border Worker Withholding Tax Reimbursement Denial Upheld
A/696/2008
Swiss Cross-Border Worker Withholding Tax Discrimination Claim Rejected
A/789/2008
Cross-Border Employee Source Tax vs. Ordinary Taxation Discrimination Claim
A/437/2006
Taxation of Cross-Border Workers: Deductions and Quasi-Resident Status
A/796/2010
Cross-Border Worker Social Subsidy Correction Factor Dispute

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Texte complet

A/1820/2007

### [DCRI/147/2008](/apps/decis/fr/dccr/show/1602365) du 28.04.2008 ( ICC ) , REJETE

Descripteurs :

IMPÔT À LA SOURCE; FRONTALIER; PRESTATION DE PRÉVOYANCE; TRAITÉ INTERNATIONAL; RESTITUTION DE L'IMPÔT

Normes :

LISP.10.al1 ; RISP.10.al2

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