X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
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The work X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
Resource Information
The work X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009
- 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
Context
Context of X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/0WFiRu2SYvE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/0WFiRu2SYvE/">X v Cantonal Tax Administration of the Canton of Geneva and another : 2C_319/2009, 2C_321/2009</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>