The Resource X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009

X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009

Label
X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
Title
X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
Contributor
Subject
Language
eng
Summary
Judgment by the Tribunal Fédéral Suisse (2nd Chamber of Public Law) dated 26 January 2010. The appellant was a Swiss national who, in early 2001, moved from Geneva to Haute Savoie in France, but continued to work as an accountant in Geneva until October 2006. The salary he received from 2001 to 2006 and the share of profits and termination payment he received in 2007 were subject to the Swiss system of withholding tax under which standardized amounts were included in the deduction schedule for certain expenses such as pension contributions. This contrasted with a resident of Switzerland who could deduct actual expenses, including commuting expenses. The appellant challenged this, but his appeal to the Cantonal Appeals Board was for the most part rejected. He then appealed to the Federal Tribunal, relying inter alia on the Agreement between Switzerland and the EC on the Free Movement of Persons. It was held that as a national of Switzerland, the appellant could rely upon the Agreement to override provisions under national law, and that the Swiss system of withholding tax infringed the Agreement on the Free Movement of Persons
Citation source
In: International tax law reports. - London. - Vol. 12 (2010),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • Agreement on the Free Movement of Persons
  • cross-border worker
  • withholding tax
  • deductions
Label
X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
Instantiates
Publication
Label
X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
Publication

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