Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 29 May - 4 June 2017.

  • Judgment of 10 May 2017 (2C_30/2017 / 2C_31/2017): Direct federal and state and municipal tax 2014 (Schaffhausen); the timely submission of an objection to a discretionary assessment announcing the subsequent filing of the annual accounts is not sufficient to prove the obvious inaccuracy of the discretionary assessment if the subsequent filing takes place only after the expiry of the deadline.
  • Judgment of 10 May 2017 (2C_404/2017): Direct federal and state and municipal taxes 2014 (Graubünden); Foreign losses from immovable property must be taken into account exclusively in determining the value of the value of the land (Art. 6 sec. 3 DBG); Question concerning state and municipal tax left open on the basis of insufficient complaint and reasoning of the complainant; Dismissal of the complaint.
  • Judgment of 10 May 2017 (2C_633/2016): Property gains tax (Ticino); in the case of the sale of parceled land based on a single exercise of the right to buy, according to StG TI, each individual parcel is a separate control object; that this resulted in losses in the allocation of investment costs in relation to individual parcels that could not be credited to other parcels was protected.

Decisions are listed chronologically by publication date.

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