ATA/674/1997•Seat transfer between cantons not treated as liquidation
ATA/674/1997Tribunal de Justiça / Câmara Administrativa4 de nov. de 1997
Extraído pela 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.
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.
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.
Extraído pela Omnilex
Whether a transfer of a company's seat to another canton can be assimilated to liquidation absent an express legal basis.
In the absence of a clear statutory provision, the transfer of a company's seat to another canton cannot be treated as a liquidation.
The court refused to extend the concept of liquidation by analogy where the law does not clearly provide for such treatment.
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