opencaselaw.ch

ATA/558/2006

Genf · 2006-10-17 · Deutsch GE

Résumé: Recours contre la taxation des bénéfices et gains immobiliers réalisés suite à une vente immobilière. En vertu du principe de non rétroactivité de l'article 12 alinéa 3 lettre a LHID n'st pas applicable en l'espèce.

Volltext (verifizierbarer Originaltext)

           

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

()*+(

*),--*).., (  /0  !$"111112"(34!011111$$ 5""67' " $" "'$$" 8"$9:$" "#' ;111111  %"  "(/??+0

•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

(A*+(

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

= ""$($ "=" '$=$" 9"6  B )..-M

*,E.*)..- )- $O )..-M

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

(,*+(

*),--*)..,,0  9%: $=$ '8=$"="$ "$$"  ""   $" $  $" 2 0@+ 50 SSSSS $&('  (      ,-./0 1 =>$" H /@H" )..,!$"11111$  ""$$::""$ $$: "39":F /?H")..,M ./!1 H M : 8#%$ :$:  CD/9...0(M $::"6 G 8!"#$"%&'$ "': "$  ""698$::""$ $$: "39":F  89:""  "$ :""  "<4  %<<"3(H" 4   0"$(J"%"   " 4   D0K#3  

(+*+(

*),--*).., $"$<$: G  $::"6B "0  3='       %<<"34