Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 11 to 17 November 2019.
Non-occurrence decisions / inadmissible complaints:
- Judgment of 25 October 2019 (2C_846/2019): Direct federal tax and state and municipal taxes 2017 (Lucerne); withholding tax; the procedure is written off due to non-representation.
- Judgment of 29 October 2019 (2C_899/2019): Direct federal tax and state and municipal taxes 2015 and 2016 (Zurich); the complaint is not appealed.
- Judgment of 30 October 2019 (2C_904/2019): Direkt Bundessteuer und Staats- und Gemeindesteuern 2016 (Ticino); with his complaint, the complainant does not fulfil the requirements of Article 42 (2) BGG; the complaint is not appealed.
- Judgment of 29 October 2019 (2C_905/2019): bill rescue service Zug; the complaint is not acted upon.
- Judgment of 29 October 2019 (2D_59/2019): State and municipal taxes 2015 (Thurgau); tax remission; the complaint is not appealed.
- Judgment of 30 October 2019 (2C_907/2019): Contributions to the costs of the extra-familial care of a child; the complaint is not heard.
Decisions are listed chronologically by publication date.
