Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 March 2017.
- Judgement of 31 January 2017 (2C_54/2017): Administrative assistance DTA (Switzerland - India); appeal against the judgement of the Federal Administrative Court of 22 December 2016 (see our contribution of 12 March 2017); no legal questions of fundamental importance; decision not to enter into force.
- Judgment of 23 February 2017 (2C_1110/2016; 2C_1111/2016): direct federal tax and state and municipal taxes 2013 (Geneva); The company controlled by X. (as shareholder and board of directors) controlled Y. AG, granted the latter, as current account partner, a credit limit of CHF 380,000. The Geneva tax administration recognized therein, under the given circumstances, a substance withdrawal which was not yet recognizable in the taxation periods 2011 and 2012 (and therefore not subject to taxation). The Federal Supreme Court shares this view (E. 5.3), upholds the appeal lodged by the Geneva Tax Administration and sets aside the last-instance judgment of the Geneva Court of Justice (Cour de justice du canton de Genève).
- Judgment of 13 February 2017 (1C_366/2016): Value-added tax (Geneva) due to government infrastructure and planning measures. In June 2006, the Grand Council of the Canton of Geneva approved an adjustment of the spatial planning zoning of the municipality of Meyrin. As a result of this spatial planning change, the properties of three landowners, among others, changed from an agricultural zone to a development and sports zone. In December 2013, based on the revised Spatial Planning Act, which came into force in January 2011, the Geneva Tax Administration imposed a 15% value-added tax on the landowners. The Federal Supreme Court upheld the appeal and ruled that the retroactive effect of 4.5 and 6 years provided for in the transitional provisions was inappropriate, not least because of the lack of foreseeability (E. 2.3.1 and 2.3.3).
- Judgement of 15 February 2017 (2C_938/2016, 2C_939/2016): Direct federal and cantonal taxes 2002 to 2008 (Basel-Stadt); additional tax and fine orders; no defects that could lead to the nullity of the additional tax and fine orders (E. 2.8 and 5.3).
- Judgment of 24 February 2017 (2C_201/2017): State and municipal taxes 2012 (Aargau); dutiful assessment; manifestly unfounded; simplified procedure (E. 1.4)
Decisions are listed chronologically by publication date.