Same sale cannot be taxed at two different values

ATA/563/1996Cour de justice / Chambre administrative8 oct. 1996Modified

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Résumé Omnilex

The AFC attempted to tax one and the same real-estate sale at two different amounts, CHF 400,000 for registration duties and CHF 600,000 for succession duties. The court held that, absent any other connected transaction, the authority could not rely on two separate taxable bases for the same operation. The tax assessment was therefore modified.

Regeste Omnilex

LDS. 10; valuation of a single real-estate transaction for tax purposes: the same sale cannot, absent a separate connected transaction, be split into different taxable bases for different duties. The taxable operation must be assessed consistently as one transaction; an authority may not attribute divergent values to the same legal act merely by reference to distinct duty categories (consid. not stated).

Texte intégral

Descripteurs

IMPOT; IMPOT SUR LES SUCCESSIONS ET LES DONATIONS; INTERPRETATION(SENS GENERAL); VALEUR VENALE(SENS GENERAL); VENTE; FIN

Normes

LDS.10

Résumé

L'AFC ne peut taxer la même opération de vente et d'achat d'un immeuble sur la base d'un montant de Frs 400'000.-, s'agissant des droits d'enregistrement, et de Frs 600'000.- pour ce qui est des droits de succession, en l'absence de toute autre transaction connexe.

Mots-clés

taxationinheritance dutiesregistration dutiestax valuationreal estatetransactionmarket value

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the same real-estate sale may be taxed at different values for registration duties and inheritance duties absent a connected transaction.

Solution extraite

No. In the absence of any other related transaction, the same operation cannot be assessed on two different tax bases.

Motifs extraits

The court treated the sale as a single taxable operation and held that the authority could not split it into two independent values without a further connected transaction supporting a different base.

Same sale cannot be taxed at two different valuesGénéré par IA