Seat transfer between cantons not treated as liquidation

ATA/674/1997Cour de justice / Chambre administrative4 nov. 1997

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Résumé Omnilex

The case concerns the tax treatment of a company that transferred its seat to another canton. The court held that, without an explicit statutory provision, such a transfer cannot be equated with liquidation. The decision therefore rejects an expansive interpretation of liquidation for inter-cantonal seat transfers.

Regeste Omnilex

LCP 72; transfer of a company’s registered seat to another canton and liquidation treatment. In the absence of a clear statutory rule, a mere transfer of seat does not amount to liquidation and may not be assimilated thereto by analogy. The notion of liquidation requires a legally defined dissolution or equivalent realization event; it cannot be extended solely on the basis of economic similarity or tax convenience. The decisive factor is the lack of an express legislative basis for treating inter-cantonal migration as a liquidation event.

Texte intégral

Descripteurs

IMPOT; LIQUIDATION(EN GENERAL); FIN

Normes

LCP.72

Résumé

En l'absence d'une disposition claire de la loi, le transfert du siège d'une société dans un autre canton ne peut pas être assimilé à une liquidation.

Mots-clés

taxationliquidationseat transferinter-cantonalstatutory interpretation

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether a transfer of a company's seat to another canton can be assimilated to liquidation absent an express legal basis.

Solution extraite

In the absence of a clear statutory provision, the transfer of a company's seat to another canton cannot be treated as a liquidation.

Motifs extraits

The court refused to extend the concept of liquidation by analogy where the law does not clearly provide for such treatment.

Seat transfer between cantons not treated as liquidationGénéré par IA