Decisions of the Swiss Federal Court (CW 20 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 May 2019.

Judgment of 23 April 2019 (2C_1083/2018): Direct federal tax and cantonal and communal taxes 2013 (Vaud); in the present case, the question arose as to whether the real estate belonging to the complainant was to be classified as private or business property Since the property is used exclusively for professional purposes, it is to be allocated to business assets. As there is no mixed use (private/business), the preponderance method is not applicable. Dismissal of the appellant's appeal.

Judgment of 18 April 2019 (2C_164/2019): Direct federal tax and state and municipal taxes 2012-2014 (Bern); for the years 2009 to 2014, the tax administration of the Canton of Bern assessed the complainant on a discretionary basis; in dispute and to be examined was whether the lower instance violated federal law when it denied a nullity of the tax assessments for the years 2012 to 2014; even if, on the basis of the complainant's income situation, an increase in taxable income from 2012 by CHF 10,000 and CHF 20,000, respectively, is quite significant, it cannot yet be said to be an intolerable and adventurously unrealistic discretionary assessment which would justify the exceptional assumption of a nullity of the assessment. 20,000 is certainly significant, it cannot yet be said to be an intolerable and adventurously unrealistic discretionary assessment which would justify the exceptional assumption of a nullity of the assessment on substantive grounds; dismissal of the complainant's appeal.

Decisions not to intervene / inadmissible appeals