ATA/547/2005, Genf

Résumé: L'AFC a revu la taxation du recourant, employé auprès du Consulat d'Italie, en 2000 et a appliqué la Convention entre la Confédération suisse et la République italienne en vue d'éviter les doubles impositions. Il peut dès lors bénéficier d'allocations d'études et au remboursement des taxes scolaires pour ses enfants à partir de cette période. En revanche, il ne peut pas prétendre à l'octroi d'allocations pour les années antérieures car ses taxations ont été établies selon les procédures applicables aux personnes exonérées d'impôts.

Volltext (verifizierbarer Originaltext)

!!"#$!%&'''''''''' !!""##$%&" " () &((*& *+,((+( -(

'()*('

)*+,-)(..- ( */ !"$0000000000% $"$ $ $% $&12&-. 3*44(5$ 63"72" #6 $2&/ 8" "% !3 0000000000% 6 9"$ * 9$ *44(/ !/ !3 0000000000 $ 33 "3$$$!$$/

"3*44(%$" 5$3$" "2&":$ " $ &$5; 0000000000% 0000000000 *4=?/ (/ /

3@ *44>% "A 0000000000 " 3 6" $"6 2&$" $"6 6 $# B$'2 '*44? ;$ 0000000000%$$ 3$2"2#&$/ @/ 8

;6" "$6" $""$$ %(.;&$*44?/8 !30000000000 $ "$"33" $@@% " $ & 6 $ ""3$16$3D "#&"$/ -/ 8

6 1"&""# $&3 %+3@(..*% 6$;$$2 3 " ; 0000000000 " 6 "$ (..*'(..(/ 8" 6&$ A $" (...% & !3 0000000000 $ $"$ $"3$"A$!/00000000002 " 6 $/" $ $$@;$6$33$ ;$ & $3 "3$16$3D 12&/ ";"$% " ;$$ $& $ 2 A3 "3 3$ !/ !3 0000000000% "$ &$" # $ $"& $"$# @$5$ $ "; $" $ " &$ "@ $3"$ $" # 5 $" 3 $2 6$3D & ;" B$'2 / *-;&$ (..-% !3 0000000000 "$$ 3@"3 A "$ 0000000000% 0000000000 0000000000 " "$%"2#&$%*44+'*44=%*44='*444 *444'(.../

'-)*('

)*+,-)(..- ?/ &$ ;% *+;&$ (..-% 3@"3 " $; A"$/ "A0000000000&$ $ $"" $@@"$$ $6;$(...%"3@"3 A"&$ H &$# " 0000000000 0000000000 2 A$23 3 6 "$ *444'(.../ %"6 $,+"$I"#3 A ," "@*4=4B

'*(.C% " 33@"3 A $&$ 1 "3 ;$ $" "$ " $&$ $ " 5 $" $ 3/ 3 6&$ 2 " $$3 $/ +/ (,&$(..-%"A0000000000" %6$ 3$$ "$% " 6A $" $ $"/ &$ 7 3 $53 3 " $" 6 5$ &$ ; " 3" $; $A / $$%5 $"$ $#$6 $ 3 3@"3 A"$3$#3 ;&3 " $"/ =/ 8

$ %(4&$(..-%"$3 $""33 3 $"" ;*+;&$(..-/!/0000000000 $ "3$$$ 12&$**3$*44( $ 3"7" 6 $/8" $;"3 $" 3$ 63$$ $";$ " B$'2 '*44? 1 *444'(...% " 0000000000%6"$*44?'*44+1*444'(... "0000000000% "6"$*444'(.../ !/ !3 0000000000 &$ "$$ K5 " $" 6 "; 5$&$ ;"3 $$";"3/6 $ 5"5!/0000000000&$ ' 5 $ $" &$ A3$ & $"/ J$3 % "$ "A00000000001&"$" $"6 "; &$ " $$" + 3$ (..(/ ";"$% $2 &$ " 2 6 (...'(..*/ $% 6 $ "& $" $ 5$ 6$5$ 3$ ' % $$ " $ *4/ !/ 000000000065$ $ "$3D $/

',)*('

)*+,-)(..- *./ 8 5H 8

5$ $$ "M 1 $ 5 !/0000000000 $ "$ "33 " $@@ $ $3 6$3D " " $ &%6 J 3$%?"N (..-% $;"3 $"$& 3@(..-/" 16 $"$$" *-"N (..- 1" $""$ 1&"$" $"6 1 H A3 A "$ " ; 0000000000% 0000000000 0000000000""$*44>'*44?1*444'(.../ !/0000000000%3"7" #6 $2&%&$ H "$ "33 " $@@ "%";"33 1' / $ $3"% " 9"6K$% 1 " $/ $3"$ $" $ $3$1 A $"8$/" $$3$ $"16#6" @;$$ $ "& $"" $ $ &$" $"'$/$ $" 9$$5!/0000000000 $ 3H3$*44(% $$% K#3 6 $ $ &(.../

'>)*('

)*+,-)(..- $%6 $,+

6$5$ " $"6 &$ "9" 3$#A/"3@"3 A%'$&$ 3(..-"56$ $ 56 &$ "33$ &$/ " 3$2%6A $"$ $" 6 $ $&"5;""A" *-"N (..-/ *-/ *? " "@ (..-% 8

" 9 $" " 6"$)3$5(...'(..*/$$"*-"N (..- $ @6 $(

,-2#3 6$ $"

* 3@*44*B

'*(./.*C$$5$$"" 6 J/ *,/ "$ *= "&3@ (..-% "$ "A 0000000000 A$5 5 !/ 0000000000 6 $ $3$$ 1 $ 6;" $"$$ $"$ $ $3"1" $/6 $ " $"6$33$ ;$56$7$ $3D 12&3$ @' / *>/ &$" $"3$ "$ $"*>9&$(..,/ *?/ $ " 43(..,%"$"A0000000000 " 33 & 5 8

" $ &"$ L 3 6" $"6 26"$*44>'*44?/$%6 J&$ A $"A"3A"A2*44+/%$ $" $ $3$$1*44> *44?% $$65$$ $"6@$$33"@$$ $ $/ *+/ &$ 6 3$ $ #3 &" "A0000000000=&$(..,/$ 9 "/ *=/ > 9&$ (..>% 9# #% "&3 K# "$% 5$"A0000000000 $"6$2K#$$5 $& 6 $" 63"7 !/ 0000000000 $;$ 2&3 6$3D 1""*44>1*444 "$ $"6$3D #&"$"*44+1(.../ *4/ $2"$$ " 3$ 3 $/" ;$ $& (I*++/'O '$3D 1" L$!/0000000000 *44>1*444O

'?)*('

)*+,-)(..- ' $"*44+%*44=%*444" @$00000000008/ /

$$5 63"$ !/ 0000000000 2 " 6 $ 3 $"&O ' $"(... @$*?9$(.../ 3 $" &"7 , 3 (.../ $"% &!/0000000000&" "6*444 / (./ =3(..>%9##"5$6 J$;"3 $" 3 $3 ;"$"6"@ $"3$EA3 G% A7 3$#6A3 $";$1$@;$ "& $" "@ $3"$ $"% # $$ 5 $"3$D" $@@!/0000000000*44+/ (*/ / ?9$(..>%6 J" $$"$& O '" $3 16$;"3 $""?"N (..-8

%!3 0000000000&$ $$ D" $@@%!/0000000000 67 #$ 56*44?/"6$;"3 $"5$&$ 3$" $$ $"6&$ 3K3 H "&O ' @ $;"3 $" 3 $" $"% A $" *44+% *44= *444 &$ @$ " " & " " A" 6$3D O "A 0000000000 &$ $3""33;" $"$$ $"AO '956;&$" $"6 6 3 $2" &3 6" $" 6 "; %"A0000000000 6&$ 93$36$ $""& $"&6&$ "@ $3"$ $"" 8$ 6 $O ' A $" *44+% *44=% *444 &$ @$ ";"33 A $"$ $" # @ $;"3 $" " 1 $"$ $"/ $ ;" $ "& O

'+)*('

)*+,-)(..- '$ AA$ $";"$"A0000000000%6 J&$ "&5&$!/0000000000&$ H ;$6"@9 6$ $"' / A $"6;$(... "& %6 J&$ $5326A$(.../ @/ "$6 J "33$5A $+9$(..>/ ((/ 85"$% #19#/ (* */ 6 $ 4- $ -

&"$ 5 $$" 3 $" 8

& ;$6"@9 6"$@3$$ $;% $ 9"/ 62% &$ $ 3 " (, &$ (..-%$"3 (9$(..-%"333 $" ' $ 3$2 ;$$ $& *- "N (..-/ " 3 $ & 9$$ $""3 %" $$&@/ (/ " " & " " $" 6 " ; 2 6 "$ (...'(..*/ $ $#$A &3 " $" 6 6A3 $" A "$ " %"$ 6"$*44>'*44?16*444'(.../ -/ /

6$5 1 " " 5$ " 1 " $" 6 $ % 1 6 A$" 5$ " % '3H3 " " % @;$6$33$ ;$3 $2$ $"B /( /

C/ @/

A 3 6 $,-

$% & $33$ ;$ 3 $2$ $"%" 6 $ %"6 $ $'3H3%6 $ $3 6$3D " $ &%$6$6 & 1" $"/,/ 6 $*?"$6$3"$ $""K7$5P@9 6$3D P 9 $3 16$3D (( 3@(...B P-**C $ A3 $" ;$ ; A " $2# $# & "#$ $" $ $"/ 6A" $" & ;" " @;$$ ;" $"$$ $"A6$5%;" $""/ $$$"3 #$"& $"$ $"$"3 $5 "$B!3"$"$%*444)%/ +-=?C/

'=)*('

)*+,-)(..- >/ ;$ " 6 " "$ # "& $" $ $" "$ (, &$ *4?- B8 ./*4*/.(O$2 /,*C 6$5 A " $ 6 " " KA B /*' C A$3D &;" L " "3 K " % @$&$$" "$ $5 " 3$$ $& " $&$ "% 5 5 "$ 7 23 $"B /(' C/

"$"33$ ' % " "5$% & #$ $"$ % 9 $16$3D %$" ""3$$%$%"$2#$ $"" " $ 2

'4)*('

)*+,-)(..- "#/";"$% A$"6$ "5$ " $3"@ 5"&56 $ "$ $ "";" 56"2 B /,' C/ @/

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

'*.)*('

)*+,-)(..- @/

2# #% &"$ A3 5 33@ 3$$" $"3 $5 "$ 6 " 6"#$ $" $ $" 5$ " $ 6 % 3$ A" $3D &%& $&"5@;$BR/ 8%$"$ ;$$ $"%(..,%/+*C/ $$% $ " 6 $, $ *% $2 K ' 5"5$%""$ "33%$ "$"33 $ 3$5$" 9 $3$2$$3$ 16$3D % 5% $$% # $"3 $5 "$ ;" $"$ 6"#$ $" $ $" " A & # "& $" BJ$;*4+?)%/?>-%?>?C/ *./

6"% " $;"3 $" "@ 6 J% " $ @;$63$EA3 G**3$*44((+9$(..*"3 ;" $"2" 6 $/ A $"*44+%*44= *444 " 2 " ;; " " $@ A " A" 6$3D " " $3""33;" $"$ $ $"A/ % " $$ 3$ @;$ 6A3 $";$&"& $"$/ $ " A' /6$% $"*44+%*44=%*444" % 3$ 0000000000 8/ /% 3 $" &/ $ 6 $&$ " 2 " 3$ & 6$ $"' / 86#$ A $"(...% $"$%" 33 $8

+3@(..*H 1";$"/ $$" " 6 J 5 6$3"$ $" " & (.../"& $"(... 3$":&$ " " 6 J $5 ' / &$ 5 3 $"$ $"""3 "3$" 1' " $/ ";"$% 5 $" $$"" $ $#3": A $"$ & $ 6" & "& 6 J/

$$%&5$2%95616;$(...%" 7$ $3D " $ &/& 2" 1 " $" 6 " 1 3@"3 A "$& $"/ **/

(...%6$3"$ $""$ #&"$6;; $ ""7 23 3"/ $";$(...@$ $$&$ *444/ "5"$ A" $" 3@"3 A "$ " ; " @ 9&$ *444 " 3 26"$(...'(..*/

'**)*('

)*+,-)(..- *(/ 6 $,+

&"$ 5 " "$ 13 $"6" $"" 6 3@"3 A $ 1 "3 ;$ $""$"$&$ $"5 $" 3/ " "$5" " #$23 "$$ $;$$226"$*44>'*44?%5&$" 6$ / 8$ 1 $$" + 3$ (..( 3 "$ 1 " $" 6 1 $ 6 "$ (...'(..*% " " #3 5$ 3@"3 " $; A "$/ $ $ $" $$ $ "3 H ""/ *-/ "$" "8

"56$"%2*9&$ *444% A " " $" A5 $ " "$ "2 3@"3 A& 3 L1 " 2 3H3 / *,/ " $$ $3 3$/ $ $# 3"3 3A" B /=+ O*.2#3 ;$% 3"3 $3$ " 3$$ $& P > *./.-C/ &K%3"3 QJ>../S3$1K#6$ $3/ $3$ "3H33" "A" #3 1 K#6$ $3/ &(* . ( /01% !2 &@"$ 9 *> 3@(..-!"$ !3 0000000000" $$"&$" $"I I $# *-"N (..-O 1"2 63 $3 O &"$ &$ " $" 6 6 $# "$ O 3 1K# 3 6$ $"@$53"3 QJ>../'O "A" $3$ "QJ>../'1K#6 2&O

'*()*('

)*+,-)(..- "33$5 H 1 ! !" "##$% &" " $$ 5I &$" $"I I $#/ 8$# <!/7K2%$ %!/K$%!3"%9#%!!/"" #%9#

"3$@3$$ $;< #;;$2'9$ < /$"'8$#$ $ < J/7K2 "$";"3 H "33$5A $/ 2&% #;;$2<