Legislator Jurisprudence & Législation
DE FR IT EN
Analyser dans Legislator
ATAS/1367/2007 • CJ GE ATAS/1367/2007 Généré par l'IA

Service vs. Sales Tax Classification of Custom Installations

Numéro de cause ATAS/1367/2007
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 concerns the proper classification of specific service transactions for tax purposes, specifically whether they constituted services provided to the client or sales of tangible property. The court reasoned that the transactions, which involved the creation and installation of custom components where the ultimate value rested in the intellectual design and specialized knowledge rather than the mere physical materials, were predominantly service contracts, not sales of goods, thereby falling under the service tax provisions rather than the sales tax provisions applicable to tangible personal property.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Service vs. Sales Tax Classification of Custom Installations: The court reasoned that the transactions, which involved the creation and installation of custom components where the ultimate value rested in the intellectual design and specialized knowledge rather than the mere physical materials, were predominantly service contracts, not sales of goods, thereby falling under the service tax provisions rather than the sales tax provisions applicable to tangible personal property.

Mots-clés

Généré par l'IA
prestation de services dispositions fiscales valeur des ventes impôt foncier biens meubles corps certain

Dispositions légales citées

Généré par l'IA
Art. 66 al. 1 LTF
This provision governs the ordering of court costs, which is explicitly mentioned in the dispositive section (Order 2).
Généré par l'IA
A/2020/2013
Sale vs. Lease Reclassification for Tax Purposes
A/230/2006
Statutory Interpretation of In-Sale vs. Out-Sale for Tax Liability
cause/No/A/668/1994
Taxpayer Real Estate Transaction Classification and Acquisition Cost Assessment Confirmation
A/1024/2000
Taxability of Commercial Transactions Under Statutory Interpretation
A/1024/2002
Statutory Interpretation of Transaction Classification and Taxation

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

This provision governs the ordering of court costs, which is explicitly mentioned in the dispositive section (Order 2).

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet



           !"#$$!%&&' !(#)'*%&&'

++

,- +./-      , -+  . 

01  #  %2 1  %&&' 



 !"#$%#&  && " "# '%#(#") "& 

 #"

* +  ,&"&" -- .  &#&%

                 

   63/26  

,-  3 .

%#%$&#&7&##--"#-8 !#9"3440:

 !" %&&   3 ;$&" 3442 *  +   ""6&#  & <& = !"##& $<<#1-%9"3440 #&<>#" 97&## 6=###'%#&#!"#& &#%$&#:

" !! &#& ?;&3442'""!"#&# %"& ='"% ### >  ##&# =  #%  ## "&@" %#&#  "#&   &#% ! ""%7&&7 &!"@,>&# &#;>'-8"3442 A&#!1-%9"3440B:

&&'" "'"% "&9# " & ""C#-4 # 9"344? <&"%%&& '"":

  "&9 <%%"  " && =   # "    ""C# #%  33 <%$"&"3445&" "'"%%;D# .#%&&  " !! &#& ?;&3442#"$ E%='""6&#=,"D! "  "&"  !" %" =  &#"#&   !%#&" #  ""   $ %&& :

!" ""&"3-;&3445'""6&#!" ! %='"%  #" &7!"#"  D&#&!"&" &! "!!" 9#& >#& &" >&"&#"%=&">'"%! "#"&# , &7:

!" ""&"8;&#3445'"%!" ! %#" &#"7!"#='""6 &#:

 &6& &  "%!  !" ##"  -- !#9" 3445 >' '7  &  $&##&!" ! %#" &#" :

!" ""&"32!#9"3445'"%&&>%='"">'!"&#&#     $ &"  % '  7!"# #& %     ""&"  8 ;&#3445:

 !"  ""&"  8 # 9" 3445 '""6&#  "!!% = '"% >'& &#"$&#   "D &&#"#&< ,"D% '7%#"   & '#6=6&" # "&#% #" &"&D#  !" %": >'&   ##% > '"% '$&# <&# $ &"   #&<"%#&  &&&!#&<#%%<&$" 7!"# !" ! %: >'&   &%"% >   " F  7!"# !" ! % "!&&# = #&<#&  # #  7&D !"###    &%""   7!"#&!"#&7&'$&#!= &<&" , &7:>'%<&&#&$&$&#%&%  <&"'7!"#&" :



/0122/3445  61/26   !" ""&"-5 # 9"3445'"%; &#'""&G<&"!"$&"  &#!##& '7!"#" ,&""D&D"%%!" . &#=&  #&<&"%&& < "$&&#& $ &#%&" "G:

 !"  ""&"  8  $9" 3445 '"%  &&  "&9  % ' G" "G #='#& G%&& 8 # 9"3445G#= &#&  '!%&&#, &7! "!" %"=7!"#&" ,&""D&:

 !"  ""&"  8  $9" 3445 '""  &&>% $ &" #%  ":

 !"  ""&"  -2  $9" 3445 '"" '#  #" %# % !"@  '"%  " "  #  $&# &&  "&9  %  &D# >    ""&"8 # 9"3445 #&#&##%&& #>'%& &$&#%#%&!"#&:

 !"  ""&"  -?  $9" 3445 '"%  &< "%  "&9  % > '""$&#G%%&& 8 # 9"3445G#" $%&&  #8 $9"3445:>'7! %> ""&">&"%'""  #  8 # 9" 3445  #&#&#    #  %&&  >'  ! $&#  &"'% "%&14; "&#"$&"#>%!=,#" -'244<"H$&# &C#" %:

.,+   ,+.

  < "%#='"#H2?H-#H,H2 &D$ &"' "D&#&  ;&&&"AB "&9# " & (#&#&>  ###& !"%$=I"#&2? &<%%""!"#&D%%"" &#  "  &  ? # 9" 3444 A B "#&$ =   & <%%" " I"6&#34"-8J-A B:

 !%# "&9%#@ "%#9&:

 < "%#='"#H08H- '"" &#""!"%"&#%&&  >& ! "## "  !"##&  "%  &; #&  &! "## $ > '&#%"%'#!' ":

 #& %&& '## #< &!%<&& :

'  ""! !#= #& %&& '"#H2 >& ! "#% D%%"  #&@" '"  & A$ &" !" 7! ) -34  108  &H39B:

   '"#H 2 H -    #  &%"%    %&&   "  '# "&#%'!@< %"" &#!9&<%%"E#! " 9;#KB  "%"   &<&"  '"  " &#   9&D#& : 9B   ##"



/0122/3445  60/26   '7&# '&7&#  '%#  " &#  ' 9&D#& : B  ";#"   %""&""$9##="%" &<&""  ##" " &## 9&D#& :

%&& &&#"#%"&>#=!"<&#>'#!"& " !" %"#>' #&#>'%#!$"%&& <&:

' D%%"  ! "# "  >#&   !" %" A " &# &&#"#&< $ H  3@ %&#&  & = ; " # D#% " 3443 !H 33?:  (#  L " %" &&#"#&$ " 3444 !H 3?3 H: "% . "&#%  " &# &&#"#&<$ H!HJ?JB:

  %&&  ' " #   !" %"    '"#H 23 H - & <&    #  %&&  &&#  #&@"  !" %" 7&$#    " "# &"#  #7# <"M& #   ## &! &#&  A$ &" & ))-88803?-B:>'=#&#"'7!%&& ' " #!" %"  #"&#& !"#&&"%&& "#&$= ##&  &"= !& !" %"="%#& ='&#;&&&"D"#&#  " %&& "#& $'%#9&#<&#:>'#%D##& % %&&  "   !%#    '"#H 12   A""   !"#& D%%"" &#" &N! &#< "# $ O 9& -/3441!!H35#0- #08B:

'& " "#   >& !"%@ >   ""&" "% = '"%  #  8 # 9"3445 & &&>#     '7!"# "# ! " !" %" =   7 "&# "# !  #&#"  %&&  I " #   !" %" & ## # >'""$&#< "#&&>%$ &" &#>&'#!:

'"%%#&# &#!&>'%='""!" ""&"-5 # 9"3445& #&<&"%&& < "$&&#& $ &#%& " ":

  G" "G &#";#%  8  $9" 3445 $# C > '""    &# =    ""&"  -5 # 9" 3445  &# !"  %># C#" %"% &""$9 <#%&& &&#< "!#&9" "H





/0122/3445  62/26  

 +  4 .3  +./-      , -+  . 



 5 1

-H %"" "&""$9H

3H &#>!" %"#D"#&#H

1H < "  !"#&   >I !$# < "" " "  #"  !"%# ""C#   %&  14 ; " @   #&<&#&  !"@  "&9 <%%" A.,P&Q", <>&??440  B!"$ &" "#&@"" &# !9& < "%#7"#HJ3 &<%%"" "&9<%%"-5 ;& 3442 A )B:  % &"  " "  &# &&>"   &   #&< #  E!"$#! "#"&D#"" "#  #&":& &# C#" "%  "&9 <%%" !" $ & ! #  !" $ & %#" &> 7  &#&   '"#H 03  )H  !"%# ""C# #  !&@  ! &   " "#&$ >%  E!"$ &$#C#"; &#='$ &H   D"<<&@"  !"%&#         &)) R"&.  R



 !& < "!"%#""C## #&<&%7!"#&&&>I=I<<&<%%" #%!9&>!"D"<<



/0122/3445