Professional pension institution deduction for self-employed persons

ATA/562/1997Cour de justice / Chambre administrative23 sept. 1997Granted

Extrait par Omnilex

Résumé Omnilex

In a tax matter concerning deductions, the court held that the notion of a professional pension institution under Art. 21 lit. h ch. 5 LCP is not confined to the 2nd pillar pension institution for employees. It also includes a 3rd pillar A pension institution covering self-employed persons. The decision thus adopts a broad interpretation of the statutory concept for deduction purposes.

Regeste Omnilex

Art. 21 lit. h ch. 5 LCP; notion of professional pension institution in the context of deductions; the term includes both occupational pension institutions of the 2nd pillar for employees and 3rd pillar A institutions for self-employed persons. The statutory concept is to be interpreted broadly and is not limited to employee-based pension schemes.

Texte intégral

Descripteurs

IMPOT; DEDUCTION(SENS GENERAL); PREVOYANCE PROFESSIONNELLE; FIN

Normes

LCP.21 litt.h ch.5

Résumé

L'institution de prévoyance professionnelle au sens de l'art. 21 litt. h ch. 5 LCP comprend tant l'institution du 2ème pilier assurant les salariés que celle du 3ème pilier A assurant les indépendants.

Mots-clés

taxationdeductionprofessional pensionoccupational pensionself-employed personssecond pillarthird pillar A

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the term 'professional pension institution' in Art. 21 lit. h ch. 5 LCP includes both 2nd pillar institutions for employees and 3rd pillar A institutions for self-employed persons.

Solution extraite

Yes. The notion covers both types of occupational pension institutions.

Motifs extraits

The court interpreted the statutory term broadly and held that the legal concept is not limited to the employee-based 2nd pillar; it also encompasses 3rd pillar A arrangements for self-employed persons.

Professional pension institution deduction for self-employed personsGénéré par IA