ATA/106/2006, Genf

Résumé: Taxation ICC 1999 et 2000, Rappel d'impôts sous l'ancien droit; application de la circulaire no5 du 30 avril 1997 "imposition des actions et options de collaborateurs"; interprétation de la notion d'"attribution" des options comme équivalant au plus tôt au moment de l'acceptation de l'employé de l'offre d'achat d'options faite par la banque. Notion de revenu ordinaire/extraordinaire (par rapport au revenu réalisé en 2000 et tombant à Genève dans la brèche de calcul) . Le Tribunal administratif a jugé dans cette affaire que le revenu provenant de l'attribution des options avait été réalisé en 2000, et qu'il n'était pas taxable dès lors qu'il s'agissait d'un revenu ordinaire tombant dans la brèche de calcul.

Erwägungen (1 Absätze)

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