Federal tax rate may use Valais acquisition price

ATA/52/1997Court of Justice / Administrative ChamberJan 21, 1997Dismissed

Extracted by Omnilex

Omnilex summary

A taxpayer not domiciled in Geneva challenged the Federal Tax Administration's method for valuing a property located in Valais for tax-rate purposes. The court held that the AFC could rely on the acquisition price fixed by the Valais cantonal tax authority when determining the property's value. The challenge was therefore dismissed and the AFC's approach upheld.

Omnilex headnote

LCP 8 al. 1 let. c; impôt; valeur d'un immeuble sis dans un autre canton pour la fixation du taux de l'impôt. L'AFC peut, lors du calcul de la valeur déterminante, tenir compte du prix d'acquisition retenu par l'autorité fiscale cantonale compétente. Cette prise en considération ne viole pas le droit applicable lorsqu'elle s'inscrit dans une appréciation cohérente de la valeur du bien aux fins du taux d'imposition (consid. non indiqué).

Full text

Descripteurs

IMPOT; FIN

Normes

LCP.8 al.1 litt.c

Résumé

Pour fixer le taux de l'impôt, l'AFC peut calculer la valeur d'un bien immobilier, sis en Valais, d'un contribuable non domicilié à Genève, en tenant compte du prix d'acquisition fixé par le service valaisan des contributions.

Keywords

taxationproperty valuationtax rateintercantonalreal estate

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the AFC may determine the value of the Valais real estate for tax-rate purposes by relying on the acquisition price fixed by the Valais tax authority.

Extracted holding

Yes. The AFC may take the acquisition price determined by the Valais tax authority into account when calculating the property's value for tax-rate purposes.

Extracted reasoning

The decisive consideration is that the property is situated in Valais and its acquisition price was fixed by the competent cantonal authority; this provides a permissible basis for the AFC's valuation.

Federal tax rate may use Valais acquisition priceAI generated