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A/680/2005 • TAPI GE A/680/2005 Généré par l'IA

Interpretation of Tax Exemption under LIPM.23

Numéro de cause A/680/2005
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 the interpretation of a tax exemption provision relating to corporations or capital groupings, specifically under article LIPM.23. The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Regeste Legislator

Généré par l'IA

Interpretation of Tax Exemption under LIPM.23: The court partially admitted the appeal, addressing the scope and application of this fiscal exemption concerning the involved entity structure, though the specific facts leading to the dispute and the precise reasoning for the partial admission regarding the exemption's scope under the cited norm are not detailed in this summary's descriptors.

Mots-clés

Généré par l'IA
franchises fiscales impôt sur le capital décision préjudicielle sur l'assujettissement fiscal impôt indirect interprétation des lois imposition de groupe
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Statutory Interpretation of Taxable Income Exclusion
A/645/2009
Taxpayer Appeal for Auxiliary Company Status Dismissed
A/4280/2005
Capital Wealth Tax Exemption Applicability Dispute
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Statutory Interpretation of Financial Obligation Exemption

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Texte complet

A/680/2005

### [DCRI/150/2008](/apps/decis/fr/dccr/show/1602389) du 28.04.2008 ( ICC ) , PARTIELMNT ADMIS

Descripteurs :

; EXONÉRATION FISCALE ; SOCIÉTÉ(GROUPEMENT DE PERSONNES ET DE CAPITAUX)

Normes :

LIPM.23;

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