Disability insurance benefits counted as income

ATA/476/1997Cour de justice / Chambre administrative6 août 1997

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Résumé Omnilex

The case concerns the tax treatment of insurance benefits paid in connection with invalidity. The court held that disability insurance indemnities and an invalidity capital payment fall within the concept of income under Art. 16 para. 1 LCP. No further procedural details or dispositive outcome are available from the provided summary.

Regeste Omnilex

Art. 16 al. 1 LCP; notion of income in tax law: disability insurance indemnities and an invalidity capital payment are, as a rule, taxable income. The statutory concept of income is to be construed broadly and covers benefits received because of invalidity unless a specific exclusion applies. The decisive factor is the receipt of an economic advantage with income character; the form of payment, whether periodic or capital, is not in itself decisive (consid. not provided).

Texte intégral

Descripteurs

IMPOT; PRESTATION EN CAPITAL; INVALIDITE(INFIRMITE); INDEMNITE(EN GENERAL); PRESTATION D'ASSURANCE(EN GENERAL); ASSURANCE; REVENU; NOTION; FIN

Normes

LCP.16 al.1

Résumé

Des indemnités d'assurance en cas d'invalidité et un capital invalidité constituent du revenu au sens de l'art. 16 LCP.

Mots-clés

taxationincomedisability insurancelump sum paymentinvalidityinsurance benefits

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether disability insurance indemnities and an invalidity lump-sum payment constitute income under Art. 16 para. 1 LCP.

Solution extraite

Yes. Both the insurance indemnities in case of invalidity and the invalidity capital payment are income within the meaning of Art. 16 para. 1 LCP.

Motifs extraits

The court treated the payments as falling within the broad statutory concept of income and did not exclude them merely because they were paid in connection with invalidity.

Disability insurance benefits counted as incomeGénéré par IA