Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 July 2018.
- Judgment of 2 July 2018 (2C_258/2017), official publication provided: Direct federal tax and cantonal and communal taxes 2004 - 2011 (Geneva); post-tax and criminal proceedings against the individual shareholder of an AG in respect of the tax periods 2004 to 2011 on account of hidden profit distributions by transfer of certain income to a black account Final ruling concerning after-tax and fines in 2014; contestation of the ruling; subject of the dispute deductibility of the after-tax amounts (wealth tax) and the corresponding interest on arrears as interest on debts (income tax); the amounts of the after-tax and fines are not contested Unacceptable extension of the subject matter of the dispute before the High Court by the tax administration, which highlights the existence of eight other black accounts (E. 4.5.2 and E. 4.5.3). After-tax amounts and interest on arrears are deductible in the wealth tax of the corresponding tax period. The interest on arrears is deductible from income as debt interest within the meaning of Art. 33 I a DBG because it is based on a monetary debt (E. 6 and 7).
- Judgment of 10 July 2018 (2C_580/2018): Direct federal tax and cantonal and communal taxes 2016 (Neuchâtel); no claim for refund of withholding tax; reminder of established case law according to which the refund of withholding tax on dividends from a corporation is refused in the absence of a proper declaration (Art. 23 VStG) In contrast to decision 2C_637/2016 of 17 March 2017 (in this case, the complainants had not declared the dividend, but this was evident from the enclosures to the tax return; see also our contribution of 9 April 2017), in the present case there is no indication of the distribution of a dividend in the complainants' tax return. It is not sufficient to indicate the company shares. Dismissal of the appellants' appeal.
- Judgment of 6 July 2018 (2C_572/2018): Direct Federal Tax and State and Municipal Taxes 2013 (Zurich); the statements of the complainants are in no way able to show that and why there may have been legally relevant obstacles during the relevant 30-day appeal or appeal period; dismissal of the complainants' appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 11 July 2018 (2C_529/2018): Failure to lodge a tax return within the prescribed period (tax period 2014): failure to take a decision, in which case the costs of the proceedings were awarded to the appellant's legal representative in person.
- Judgment of 13 July 2018 (2C_588/2018): Administrative assistance (DTA Switzerland - France); the complaint will not be acted upon
- Judgment of 18 July 2018 (2C_608/2018): Reminder fees; financial year 2016; the appeal will not be entertained.
Decisions are listed chronologically by publication date.
