Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 April 2019.
- Judgment of 15 March 2019 (2C_230/2018) and Judgment of 15 March 2019 (2C_231/2018): Direct federal tax and state and municipal taxes 2009 (Solothurn); The pre-institutional allocation of the property to private assets has proven to be in conformity with federal law. The decisive factor is that the respondent appears for the first time in such a transaction under civil law as the owner and that she was involved in the previous trade in another property (purchase and renovation with subsequent sale of another property by her husband) merely as a lender (E. 3.3.4). The lump-sum deduction for maintenance costs under Article 32(4) DBG was rightly granted. Rejection of the appeal by the Solothurn cantonal tax office.
- Judgment of 19 March 2019 (2C_1000/2018): Profit tax of legal entities (Fribourg); contrary to the opinion of the complainant, real estate gains of holding companies belong to the real estate income in the broader sense according to unanimous doctrine; Art127 para. 4 DStG/FR, which reserves the levying of the tax on the real estate gains of holding companies, therefore complies with the requirements of Art. 28 para. 2 sentence 2 StHG; the Cantonal Tax Administration of Fribourg rightly recorded the capital gain from the real estate in the Canton of Fribourg with the cantonal profit tax; dismissal of the complainant's appeal.
- Judgment of 20 March 2019 (2C_749/2017, 2C_753/2017): Turnover tax; under Art. 17 para. 2 lit. a StG, the obligation to pay half a turnover tax is only waived if the intermediary subject to the tax has been presented with a securities dealer card of the contracting party in question at the time of the transaction (Art. 15 para. 1 StG) or no later than three days thereafter (Art. 21 para. 3 StV) and can present it to the FTA on request.
- Judgment of 11 March 2019 (2C_150/2019): State and Municipal Taxes 2004 (Aargau); The complaint regarding the disputed offsetting of a shareholding in D. AG, which has since been deleted, is obviously unfounded, since the complainant does not explain to what extent the considerations at the lower instance violate federal law. Dismissal of the appeal.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 27 March 2019 (2C_111/2019): Customs; use of a motor vehicle without customs clearance; the complaint shall not be entertained.
- Judgment of 25 March 2019 (2C_454/2018): Withholding tax 2005-2008 (levied); the complaint is not upheld
Decisions are listed chronologically by publication date.
