Special AVS contribution not deductible from ordinary income tax

ATA/532/1997Cour de justice / Verwaltungskammer02.09.1997Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The taxpayer had paid a special AVS contribution on a capital gain realized in 1989 and wanted to deduct that amount from the ordinary cantonal income tax due for 1993. The court held that the contribution, imposed under the special AVS rules, was not deductible in the later ordinary income tax assessment. The appeal was dismissed.

Omnilex-Regeste

RAVS art. 23bis; special AVS contribution on a capital gain and deductibility in ordinary cantonal income tax: a contribution levied under the special AVS regime on a capital gain realized in an earlier period is not deductible from the taxpayer’s later ordinary cantonal income tax on income. The temporal and substantive separation between the special contribution and the ordinary tax assessment precludes a deduction merely because the contribution was actually paid. The decisive point is the allocation of the contribution to the special income item, not its subsequent economic burden in the ordinary tax period.

Gesamter Gesetzestext

Descripteurs

IMPOT; IMPOT SPECIAL; DEDUCTION DU REVENU(DROIT FISCAL); IMPOSITION DANS LE TEMPS; FAUSSE INDICATION; RECTIFICATION(EN GENERAL)

Normes

RAVS.23 bis

Résumé

La cotisation spéciale AVS prélevée sur le bénéfice en capital réalisé par le recourant en 1989, en conformité à l'art. 23 RAVS ne peut être défalquée dans le cadre de l'impôt cantonal ordinaire 1993 sur le revenu.

Schlagwörter

taxationdeductibilityspecial contributionincome taxtemporal allocationcapital gain

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether a special AVS contribution on a 1989 capital gain is deductible in the 1993 ordinary cantonal income tax.

Extrahierter Entscheid

No. The special AVS contribution cannot be deducted when assessing the ordinary cantonal income tax for 1993.

Extrahierte Begründung

The contribution relates to the earlier capital gain and is charged under the special AVS regime; it does not qualify as a deductible item in the later ordinary income tax assessment.

Special AVS contribution not deductible from ordinary income taxKI-generiert