Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 December 2018 to 6 January 2019.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 18 December 2018 (2C_1131/2018): Direct federal tax and cantonal and communal taxes 2004 - 2005 (Geneva); the appeal will not be upheld.
- Judgment of 14 December 2018 (2C_1047/2018, 2C_1048/2018): Administrative assistance DTA (Switzerland Netherlands); the complaints will not be acted upon.
Decisions are listed chronologically by publication date.