Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 15 to 21 May 2017.
- Judgment of 1 May 2017 (2C_1168/2016): Profit and Capital Taxes 2013 (Schwyz); dissolution of a tax provision; no right to retain a provision if the tax authority has waived the right to set it off in previous years or has granted it wrongly; no violation of the principle of legitimate expectations; the retransfer of a provision created by the tax authority in the assessment procedure is also permissible if the provision was not originally justified and should therefore have been taxed when it was created; Art. 63 (2) DBG refers to all provisions granted in previous years with a reduction in profits and not merely to the provisions booked in the profit and loss account in accordance with Art. 63 (1) DBG, otherwise the tax balance sheet could not be brought into line with the commercial balance sheet; the appeal is dismissed
- Judgment of 3 May 2017 (2C_796/2016, 2C_797/2016): Direct Federal Tax and State and Municipal Taxes 2013 (Zurich); recoverability of a claim; assessment according to dutiful discretion; proof of the worthlessness of the claims not provided; the appeal is dismissed.
- Judgment of 4 May 2017 (2D_19/2017): Remission of costs; an appeal before the Federal Supreme Court regarding the remission of taxes in the area of cantonal causal charges is inadmissible; the appeal is not upheld.
- Judgment of 26 April 2017 (2C_820/2016): State and municipal taxes 2010 and 2011 (Zurich); incorrect booking and allocation of expenses; lack of business justification; no organic link between expenses and income; the appeal is dismissed.
- Judgment of 8 May 2017 (2C_375/2017): Direct federal tax and cantonal taxes 2014 (Ticino); deduction for benefits to needy persons; the appeal is obviously inadmissible and is dismissed
Decisions are listed chronologically by publication date.
