projets
ATA/476/1997 ΓÇó Disability insurance benefits counted as income
ATA/476/1997Cour de justice / Chambre administrative6 août 1997
The case concerns the tax treatment of insurance benefits paid in connection with invalidity. The court held that disability insurance indemnities and an invalidity capital payment fall within the concept of income under Art. 16 para. 1 LCP. No further procedural details or dispositive outcome are available from the provided summary.
Art. 16 al. 1 LCP; notion of income in tax law: disability insurance indemnities and an invalidity capital payment are, as a rule, taxable income. The statutory concept of income is to be construed broadly and covers benefits received because of invalidity unless a specific exclusion applies. The decisive factor is the receipt of an economic advantage with income character; the form of payment, whether periodic or capital, is not in itself decisive (consid. not provided).
Descripteurs
IMPOT; PRESTATION EN CAPITAL; INVALIDITE(INFIRMITE); INDEMNITE(EN GENERAL); PRESTATION D'ASSURANCE(EN GENERAL); ASSURANCE; REVENU; NOTION; FIN
Normes
LCP.16 al.1
Résumé
Des indemnités d'assurance en cas d'invalidité et un capital invalidité constituent du revenu au sens de l'art. 16 LCP.