Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 July 2017.

  • Judgment of 3 July 2017 (2C_589/2017): Direct federal tax and state and municipal taxes 2002 to 2004 and 2010 to 2012 (Geneva); appeal against independently opened interim decisions (in the present case on the suspensive effect by the lower instance) is admissible if they can cause an irreparable disadvantage (Art. 93 para. 1 lit. a FSCA); insufficient statement of reasons; the appeal is not upheld
  • Judgment of 2 June 2017 (2C_1088/2016): Subsidy for costs of an electronic patient file; procedural costs (Zurich); the admissibility of a challenge to a decision concerning the imposition of court costs depends on the admissibility of the (ordinary) appeal in the main proceedings; the appeal in matters of public law is inadmissible against decisions concerning subsidies to which there is no entitlement (Art. 83 lit. k FSCA); the appeal in matters of public law will not be heard; the subsidiary constitutional appeal will be dismissed.
  • Judgment of 7 July 2017 (2C_596/2017): Administrative assistance DTA Switzerland - USA; appeal against a decision of the Federal Administrative Court of 19 June 2017; in principle, an appeal against decisions in the area of international administrative assistance is inadmissible; exceptionally, an appeal is admissible in the area of international administrative assistance in tax matters if a legal question of fundamental importance arises or if for other reasons the case is a particularly important one within the meaning of Art. 84 para. 2 FTA; in the present case, insufficient reasons are given (E. 3.3 and 3.4); the appeal will not be considered.
  • Judgment of 13 July 2017 (2C_573/2017): Administrative assistance (DTA Switzerland - Netherlands); no legal question of fundamental importance and no other particularly important case; non-occurrence.

Decisions are listed chronologically by publication date.

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