ATA/312/2005, Genf

Résumé: Problème de la qualification ou non du revenu obtenu de l'aliénation d'obligations à intérêt unique prédominant en 2000, année de la brèche de calcul, comme revenu extraordinaire au sens de l'art. 6 LITPP II. Dans le cas d'espèce, la commission de recours a respecté le but poursuivi par la loi, aussi bien fédérale que cantonale, en tenant compte de l'ensemble des rendements mobiliers obtenus par le contribuable, en 2000, et en retenant comme un rendement normal réalisé dans le cadre de la gestion de sa fortune mobilière, les rendements obtenus par le contribuable de ses obligations à intérêts unique prédominant. Recours de l'AFC rejeté.

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