Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 May 2017.
- Judgement of 5 April 2017 (2C_964/2016): Withholding tax; appeal against the ruling of the Federal Administrative Court of 29 August 2016 (A-2902/2014) no refund of withholding tax in accordance with the DTA Switzerland - Italy if the applicant has not complied with his obligations to provide information; partial acceptance of the appeal.
- Judgment of 24 April 2017 (2C_1186/2016): Property gains tax; lack of evidence of costs incurred in connection with the sale of the property; the appeal is dismissed
- Judgment of 25 April 2017 (2C_1131/2016, 2C_1132/2016): Direct Federal Tax and State and Municipal Taxes 2013 (Valais); the ruling of the lower instance is arbitrary if it states that public transport is not usable for a district judge because of the travel times; the time saved in the present case is less than one hour and the travel costs for the private motor vehicle are therefore not deductible; approval of the appeal by the cantonal tax office
- Judgment of 26 April 2017 (2C_1029/2016): Connection fee (Geneva); Invoices relating to the connection fee do not constitute enforcement measures in the present case; referral to the lower court for reassessment.
- Judgment of 26 April 2017 (2C_1120/2015): VAT; change of accounting method; appeal against the judgment of the Federal Administrative Court of 10 November 2015 (A-2991/2014); early abandonment of accounting according to balance tax rates (Art. 37 MWSTG); change to the effective accounting method (Art. 36 MWSTG); principle of good faith with regard to official information; the appeal is dismissed
Decisions are listed chronologically by publication date.
