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A/3131/2004 • TAPI GE A/3131/2004 Généré par l'IA

Tax Deduction Timing for Medical Expenses

Numéro de cause A/3131/2004
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 dispute concerned the proper timing for deducting medical expenses for tax purposes, specifically whether the relevant date was that of the invoice or the date of the statement/reimbursement from the health insurance fund. The court determined that for the purpose of deducting these costs, the decisive criterion is the date the expense was actually incurred, which is reflected by the date of the invoice, irrespective of when the health insurance fund issued its settlement or reimbursement.

Regeste Legislator

Officiel

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL) | Critère de la date de la facture et de celle du décompte de la caisse de maladie. | LIPP-V. 4.2

Mots-clés

Généré par l'IA
déduction des frais généraux remboursement de frais d'assurance assurance maladie moment du dépôt règlement du litige coûts d'assurance-maladie
Généré par l'IA
A/878/2009
Tax Authority v. Taxpayer: Medical Expense Deductibility Calculation
A/4349/2005
Medical Expense Deductibility Appeal
A/1615/2017
Insured Claimant v. Service: Medical Expense Claim Deadline
A/2540/2006
Business Expense Deductibility Dispute
A/843/1996
Tax Travel Expense Deduction Dispute and Procedural Error

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Texte complet

A/3131/2004

### [DCRI/175/2007](/apps/decis/fr/dccr/show/1601826) du 07.05.2007 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; FRAIS DE MALADIE ; DÉDUCTION DU REVENU(DROIT FISCAL)

Normes :

LIPP-V. 4.2

Résumé :

Critère de la date de la facture et de celle du décompte de la caisse de maladie.

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