– Yves Bouvier must pay his taxes in Geneva, rules the TF
The Federal Court rejects the appeal of the businessman who challenged a decision of the Geneva courts and wanted to be subject to Singapore.
The art dealer Yves Bouvier is in conflict with the Geneva justice system.
KEYSTONE/Salvatore Di Nolfi
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Yves Bouvier will have to pay his tax arrears in Geneva. The Federal Court rejects an appeal from the art dealer who challenged a decision of the Canton’s Court of Justice and wanted to have his subjugation recognized in Singapore for the years 2009 to 2015.
Despite the announcement of his departure for Singapore in 2009, Yves Bouvier kept most of his professional activities and his emotional relationships in Geneva, indicates the Federal Court in a long judgment published on Friday. His achievements – creation of the free ports of Singapore in particular – and the leisure activities he alleges (karting, free fall in a wind tunnel, yachting) do not weigh heavily compared to the numerous traces of his stays in the Geneva region.
Thus, the art dealer spent 23 days in Singapore compared to 229 nights at the end of the lake in 2009. A trend which was confirmed during the period considered, i.e. until 2015, with 17 and a half days per year on average in the Asian metropolis against at least 60 days in the city of Calvin where he claimed to “no longer have a future”.
Subjection not arbitrary
Under these conditions, the legal stay in Singapore invoked by the appellant to justify the payment of his taxes in this State is not established. And the maintenance of unlimited liability in Geneva for direct federal tax (IFD) and municipal and cantonal tax (ICC) does not appear arbitrary for the period considered, continues the Federal Court, thus confirming a judgment rendered in January 2024 by the Court of Justice of the Republic and Canton of Geneva.
The federal judges also brush aside all the art dealer’s grievances relating to alleged irregularities concerning the collection of evidence and the preparation of the file. Furthermore, the essential elements and witnesses were correctly taken into account by the Court of Justice.
Considerable arrears
Concerning the amount of the fines, the 3rd Court of Public Law indicates that the amounts subtracted by Yves Bouvier from the IFD would approach 200 million francs. However, no amount is articulated for the ICC. According to a new judgment from the Court of Justice rendered just after this ruling, the Geneva tax administration is claiming more than 700 million in arrears for the period 2008-2015.
The Federal Court also dismissed the Genevan’s considerations regarding his health, his professional future and the loss-making sale of certain companies. The judges underline that he already enjoyed a very comfortable financial situation before his considerable enrichment in the art trade. The consequences he invokes do not result from the commission of the offense but from the opening of the procedures which resulted from it.
Yves Bouvier’s appeal is rejected regarding both the IFD and the IFC. In addition, the costs of the case, i.e. 100,000 francs, are charged to him. (judgment 9C_122/2024 of August 20, 2024)
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