Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 June 2018.
- Judgment of 23 May 2018 (2C_918/2017): determination of tax domicile (Vaud); the appeal is dismissed.
- Judgment of 24 May 2018 (2C_435/2018): Direct Federal Tax and State and Municipal Taxes 2006 - 2011 (Vaud); the appeal is dismissed
- Judgment of 28 May 2018 (2C_106/2018): Withholding tax; the appeal is dismissed.
- Judgment of 25 May 2018 (2C_480/2017): Direct Federal Tax and Cantonal Taxes 2007 (Ticino); the appeal is dismissed insofar as it is admissible.
- Judgment of 29 May 2018 (2C_808/2017): Federal Tax and Cantonal Taxes 2011 (Geneva); the request for suspension of the proceedings is rejected; the appeal is dismissed.
- Judgment of 30 May 2018 (2C_807/2017): Direct federal tax and state and municipal taxes (Neuchâtel); the appeal is dismissed
- Judgment of 16 April 2018 (2C_744/2017): State and municipal taxes 2000-2014 (Vaud); the appeal is dismissed in so far as it is applicable
Non-occurrence decisions / inadmissible complaints:
- Judgment of 22 May 2018 (2C_335/2018): television reception fees; the application is dismissed.
- Judgment of 24 May 2018 (2C_453/2018): Direct Federal Tax and State and Municipal Taxes 2015 (Bern); Lump-sum benefit from occupational pension scheme; the appeal will not be considered.
- Judgment of 28 May 2018 (2C_456/2018): Supervisory complaint; the complaint will not be acted upon.
- Judgment of 31 May 2018 (2C_411/2017): Cantonal and communal taxes 2009 (Aargau); reassignment of costs; appeal not granted
- Judgment of 28 May 2018 (2C_438/2018): Federal Tax and Cantonal Taxes 2010-2013 (Ticino); the appeal is not upheld.
Decisions are listed chronologically by publication date.
