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Mid-year ordinary taxation does not exempt post-change income

ATA/665/1996Court of Justice / Administrative ChamberNov 12, 1996

Open source

Extracted by Omnilex

Omnilex summary

The case concerns a taxpayer who changed professional situation during the year and argued that the praenumerando system should exclude income earned after ordinary taxation began. The court rejected that view, holding that the fact that the taxable base is drawn from the preceding period cannot lead to an exemption from tax on income realized after the effective date of mid-year ordinary taxation.

Omnilex headnote

RALCP 2a, 3 al. 2; ordinary praenumerando taxation and mid-year commencement of ordinary taxation. The annual split between tax base and tax year means that the income of the preceding period serves as the basis for the tax due for the tax year; however, where ordinary taxation begins during the year, this structure cannot be invoked to exempt income earned after the effective date of the new taxable status. Post-change income remains taxable under the ordinary regime from the moment its conditions are met.

Full text

Descripteurs

IMPOT; ACTIVITE PROFESSIONNELLE; CHANGEMENT DE PROFESSION; EXONERATION FISCALE; IMPOT A LA SOURCE; TAXATION INTERMEDIAIRE; FIN

Normes

RALCP.2 A; RALCP.3 al.2

Résumé

"Dans le système ordinaire praenumerando du droit genevois, le revenu de la période précédent l'année d'imposition ou année de calcul sert d'assiette à l'impôt dû pour l'année d'imposition ou année de taxation. Cette dichotomiene saurait toutefois avoir pour conséquence dans le cas d'un assujettissement à l'imposition ordinaire prenant naissance en cours d'année, d'exonérer un contribuable du paiement de l'impôt dû sur le revenu réalisé postérieurement à la prise d'effet dudit assujettissement". "Dans le système ordinaire praenumerando du droit genevois, le revenu de la période précédent l'année d'imposition ou année de calcul sert d'assiette à l'impôt dû pour l'année d'imposition ou année de taxation. Cette dichotomiene saurait toutefois avoir pour conséquence dans le cas d'un assujettissement à l'imposition ordinaire prenant naissance en cours d'année, d'exonérer un contribuable du paiement de l'impôt dû sur le revenu réalisé postérieurement à la prise d'effet dudit assujettissement".

Keywords

taxationordinary taxationpraenumerandoprofessional changetax basemid-year assessment

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether mid-year entry into ordinary taxation exempts income earned after the change from tax.

Extracted holding

No. In Geneva's ordinary praenumerando system, the prior period forms the tax base, but this cannot exempt income realized after the ordinary-taxation regime takes effect during the year.

Extracted reasoning

The temporal split between assessment basis and tax year does not justify excluding post-change income once ordinary taxation has commenced in the same year.

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