projets
ATA/563/1996 ΓÇó Same sale cannot be taxed at two different values
ATA/563/1996Cour de justice / Chambre administrative8 oct. 1996Modified
The AFC attempted to tax one and the same real-estate sale at two different amounts, CHF 400,000 for registration duties and CHF 600,000 for succession duties. The court held that, absent any other connected transaction, the authority could not rely on two separate taxable bases for the same operation. The tax assessment was therefore modified.
LDS. 10; valuation of a single real-estate transaction for tax purposes: the same sale cannot, absent a separate connected transaction, be split into different taxable bases for different duties. The taxable operation must be assessed consistently as one transaction; an authority may not attribute divergent values to the same legal act merely by reference to distinct duty categories (consid. not stated).
Descripteurs
IMPOT; IMPOT SUR LES SUCCESSIONS ET LES DONATIONS; INTERPRETATION(SENS GENERAL); VALEUR VENALE(SENS GENERAL); VENTE; FIN
Normes
LDS.10
Résumé
L'AFC ne peut taxer la même opération de vente et d'achat d'un immeuble sur la base d'un montant de Frs 400'000.-, s'agissant des droits d'enregistrement, et de Frs 600'000.- pour ce qui est des droits de succession, en l'absence de toute autre transaction connexe.