Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 2 - 8 September 2019.
- Judgment of 23 July 2019 (2C_159/2019): Import tax. The complainant claims that it should be established, with partial annulment of the decision at first instance (cf. our contribution of 27 January 2019), that the ducats imported by him are exempt from import tax. It is undisputed that the ducats in question are collectible items of numismatic value within the meaning of customs tariff heading 9705.0000. It is then certain that Art. 44, para. 1, lit. a, MWSTV does not grant tax exemption for the entire tariff number 9705.0000, but only for state-coined gold coins. The fact that the ducats in dispute are state-owned is also not disputed. In contrast, it is disputed and has to be examined whether customs tariff number 9705.0000 or Art. 44 para. 1 lit. a MWSTV requires that the coins were legal tender at the time they were minted. It is to be assumed that the term "state-coined gold coins" within the meaning of Article 44 (1) (a) of the VAT Treaty covers a piece of gold guaranteed in weight and content by the state by minting, which was intended for payment transactions. In contrast, it is irrelevant whether it has ever been declared legal tender. Approval of the complainant's complaint.
- Judgment of 20 August 2019 (2C_812/2018): State and municipal taxes in 2015 (Aargau). The cantonal partial taxation option must relate to income from a financial participation in a corporation or cooperative. This means that a distribution from a cooperative without share capital and without share certificates does not constitute income from an investment within the meaning of Art. 7 para. 1 sentence 3 StHG. The scope of application of the mitigation of economic double taxation requires income from movable assets in the sense of a remuneration for the transfer of use of capital by a natural person. As the cantonal legislator has no room for manoeuvre with regard to the object of partial taxation, the previous instance therefore rightly concludes that, based on § 45a StG/AG, the economic double burden of a cooperative without share capital and its members may not be mitigated. Consequently, the present payment of CHF 20,000 is not to be taxed as privileged in the sense of the partial taxation procedure of § 45a StG/AG. Dismissal of the complainants' appeal.
Decisions not to intervene / inadmissible appeals
- Judgment of 26 August 2019 (2C_715/2019): Administrative assistance DTA Switzerland - France (FR); the appeal is dismissed.
Decisions are listed chronologically by publication date.
