Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 May 2017.

  • 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.

Decisions are listed chronologically by publication date.